论我国财团法人的制度建构

发布时间：2019-03-07 17:58

【摘要】：财团法人制度是大陆法系国家民法法人的基本类型之一。我国1986年《民法通则》由于一些原因并没有采用大陆法系通行的分类方法,因此尚未建立财团法人制度。随着社会生活的发展,公共活动多样性的产生,政府职能可能无暇顾及所有公益事业,因此我国急需建立民间公益相关制度。目前我国虽有许多公益性质的组织,但由于法律法规设计的不完善及监督管理的缺位,造成公益或公共服务事业进行困难,以公众利益服务为目的而建立的组织最终却无法得到公众的信任,实在可悲。因此笔者建议我国在制定《民法典》之际引入财团法人制度,规范我国公益组织的运营。我国引入财团法人制度,并不是直接对国外相关制度的移植,应该在主要参考国外制度的同时结合我国社会基本情况,探索出一套适用于我国的制度。围绕我国财团法人制度构建问题,本文展开了四个部分的论述:第一部分是对我国为什么要建立财团法人制度的具体分析,对我国财团法人设立的必要性和可行性进行描述。通过对我国现有公益组织和我国《民法通则》法人分类的不足之处的分析入手,说明确有必要对公益组织进行制度化完善规定,同时提出财团法人的制度优势,表达财团法人制度的建立不失为宜计良策的观点。其次,立足我国情况分析引入财团法人制度的可能性,只有有可能引入,才有制度建立分析的价值。第二部分是对我国财团法人构建基本原则的构想。笔者通过对财团法人的概念、本质、价值等基本理论的研究和总结,概括出财团法人的基本原则有:目的特定原则、自愿原则、公益原则、财产稳定原则、长期性原则、信息公开原则、公序良俗原则。我国应该紧紧围绕这些原则进行财团法人制度的构建。例如由这些原则引出的有关基本类型、财产、社会监督等方面的规定,也在本文第三部分进行了讨论。第三部分是对财团法人建构的具体制度设计的建议。通过对财团法人的类型及设立、运作、外部监督、终止五个方面进行分析,结合笔者对我国情况的认知和判断,提出我国应该如何进行规定的大方向。如财团法人分类应限定为公益性质;其设立应该采取准则主义;内部治理结构应该以评议员会、董事会、监事会为必设机关等。第四部分是对我国的一些立法建议。和第三部分不同的是,虽然仍然围绕财团法人的整体制度,但除了规则细化的简述,这里的立法建议是和财团法人本身的具体制度设计关系并不大。是就笔者认为我国最初进行财团法人立法时可能出现的几个问题的探讨。分别对我国引进财团法人的立法模式、法人的基本分类、特殊财团法人的立法模式、以及税收问题提出个人建议。
[Abstract]:The legal person system of financial association is one of the basic types of legal persons in civil law countries of continental law system. In 1986, China's General principles of Civil Law did not adopt the common classification method in civil law system for some reasons, so the legal person system of financial association has not been established. With the development of social life, the emergence of diversity of public activities, government functions may not be able to take into account all public welfare undertakings, so our country urgently needs to establish the folk public welfare related system. At present, although there are many organizations of the nature of public welfare in China, due to the imperfect design of laws and regulations and the absence of supervision and management, it is difficult to carry out public welfare or public service undertakings. It is lamentable that organizations set up for the purpose of serving in the public interest are ultimately unable to gain public trust. Therefore, the author suggests that China should introduce the legal person system of financial groups to standardize the operation of public welfare organizations in China at the time of making the Civil Code. The introduction of the financial group legal person system in our country is not a direct transplant to the related foreign systems. It is necessary to explore a set of systems applicable to our country while mainly referring to the foreign systems and combining the basic social conditions of our country. Focusing on the construction of the legal person system of the financial groups in China, this paper discusses four parts: the first part is the concrete analysis of why we should establish the legal person system of the financial group, and describes the necessity and feasibility of the establishment of the system of the legal person of the financial group of our country. Based on the analysis of the deficiencies in the classification of public welfare organizations and legal persons in our country, it is pointed out that it is really necessary to institutionalize and perfect the public welfare organizations, and at the same time put forward the institutional advantages of the legal persons of financial groups. To express the view that the establishment of the legal person system of financial groups should be a good policy. Secondly, based on the situation analysis of our country, the possibility of introducing the legal person system of the financial association is possible, only if it is possible to introduce the system, can it have the value of establishing the system. The second part is the conception of constructing the basic principle of the legal person of our country's financial association. Through the research and summary of the concept, essence, value and other basic theories of the financial group legal person, the author generalizes the basic principles of the financial group legal person as follows: the purpose-specific principle, the voluntary principle, the public interest principle, the property stability principle, the long-term principle, and so on. The principle of disclosure of information, the principle of good public order and good customs. Our country should closely revolve around these principles to carry on the construction of the financial group legal person system. For example, the basic types, property, social supervision and so on, which are derived from these principles, are also discussed in the third part of this paper. The third part is the suggestion of the concrete system design of the construction of the legal person of the financial association. Based on the analysis of the types, establishment, operation, external supervision and termination of the legal persons of financial groups, combined with the author's cognition and judgment on the situation of our country, this paper puts forward the general direction of how to make regulations in our country. For example, the classification of legal persons of financial groups should be limited to the nature of public welfare; its establishment should be based on the principle of criterion; the internal governance structure should be based on the committee of councillors, the board of directors, the board of supervisors and so on. The fourth part is some legislative suggestions to our country. Different from the third part, although it still revolves around the whole system of the financial group legal person, except for the detailed description of the rules, the legislative proposal here is not much related to the specific system design of the financial group legal person itself. It is the discussion of several problems that may appear when the author thinks our country carries on the financial group legal person legislation at first. This paper puts forward some personal suggestions on the legislative model, the basic classification of the legal person, the legislative model of the special financial group legal person, and the taxation problem of the introduction of the financial group legal person in our country.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D923

【相似文献】