慈善捐赠人权利法律保障研究

发布时间：2018-01-04 05:06

本文关键词：慈善捐赠人权利法律保障研究　出处：《河北师范大学》2014年硕士论文　论文类型：学位论文

【摘要】：现代慈善事业的基础是捐赠，离开捐赠人的捐赠慈善事业就成为了无源之水,保障捐赠人权利是保证现代慈善事业蓬勃发展的关键。为此，本文在研究捐赠人权利法律保障的现实困境及其原因的基础上，通过对中外捐赠人权利法律保障的比较研究，拟寻求我国捐赠人权利法律保障方法。本文以权利理论和公民参与现代慈善理念为支撑，通过对捐赠人权利法律保障现状的研究及捐赠人权利法律保障的比较研究，认为树立现代慈善理念是保障捐赠人的基础，完善相关法律规定是前提，而规范法律实施是实现捐赠人权利的关键。本文共从三个方面论述：第一部分在对捐赠人权利属性进行分析和权利界定的基础上，论述了捐赠人权利保障的现实困境及其原因。首先，研究捐赠人权利法律保障的基础，就要对捐赠人权利进行界定。其次，论述了捐赠人法律权利的保障现状，法律对捐赠人权利规定存在许多相互矛盾的地方，捐赠人权利保障存在着许多现实困境，如行政强捐、捐赠人享有税收优惠时所遭遇到诸多难题、现实中捐赠人知情权、隐私权遭遇侵犯的事件时有发生等。最后，通过对捐赠人权利保障的现实困境的分析发现，受传统慈善理念、捐赠人自身权利意识淡薄、法律对捐赠人权利规定过于原则化，操作性差等原因的影响，捐赠人权利受到侵犯的事件时有发生，捐赠人权利亟需完善的法律保障。第二部分对中外捐赠人权利法律保障进行比较研究。通过对国外捐赠人权利法律保障，之萌芽时期、确定时期、拓展时期、繁荣期的演进分析，得出域外捐赠人权利保障发展的进程与方式，进而与我国捐赠人权利法律保障在立法起点、立法模式、立法层次等方面进行比较分析，归纳出我国慈善事业捐赠人权利保障方面的可借鉴之处。第三部分则是我国捐赠人权利法律保障与实现途径的论述。保障捐赠人权利这项工作不是一蹴而就的，需要现代慈善理念和法律制度上的双层构建。首先，确立现代慈善理念是捐赠人权利保障基础。现代慈善理念一方面要求政府从慈善事业的“裁判者”兼“参与者”，变为公平的“裁判”，政府只是负责法律法规的制定与慈善事业的宏观指导，而非主导者和干预者，以扩大捐赠人的选择权。另一方面要求捐赠人在认识上实现从传统慈善理念向现代慈善理念的转变，，把慈善作为参与社会生活的一种形式，提高参与及权利意识，积极主张自己的权利，不主张权利，权利也就无从获得。其次，完善法律规定是捐赠人权利保障的前提。只有完善的法律制度才能更好地保障捐赠人的知情权、选择权、隐私权、获得税收优惠凭证权。再次，规范法律实施是捐赠人权利实现的关键。要实现捐赠人的权利从“应然权利”向“法定权利”和“现实权利”的转变，仍需加强程序法和法律的实施，如此，才能使捐赠人享有的权利落到实处。
[Abstract]:The foundation of modern philanthropy is to donate and leave the donor ' s donation charity to be the key to the development of modern philanthropy . To this end , based on the comparative study on the legal protection of the rights of donors , this paper tries to find a legal safeguard method for the rights of donors in China . In this paper , based on the comparative study of the legal guarantee of the rights of the donor and the legal guarantee of the rights of the donor , the author believes that the establishment of modern charitable concept is the precondition to guarantee the donor ' s rights , and to perfect the relevant legal provisions is the premise , and the norm of the legal implementation is the key to realize the rights of the donor . This paper discusses from three aspects : The first part , on the basis of analyzing and defining the property of the donor ' s rights , discusses the realistic predicament and the causes of the donor ' s rights guarantee . Firstly , the author discusses the current situation of the legal rights of the donor and the right of the donor . The second part makes a comparative study on the legal protection of donor rights in China and foreign countries . Through the analysis of the legal guarantee of the rights of foreign donors , the period of development , the period of development , the evolution of the prosperity period , the author concludes that the process and the way of the development of the rights of the donor in foreign countries and the legal guarantee of the rights of the donor in our country are compared with the legislative starting point , the legislative pattern and the legislative level . The third part is the discussion on the legal guarantee and the realization way of the rights of the donor in our country . It is necessary to establish the modern charitable concept as the foundation for the right of the donor . First , to establish the modern charitable concept is the foundation of the rights of the donor . The government is only responsible for the development of the law and law and the macro - guidance of the charitable cause , but not the dominant and intervener , so as to enlarge the choice of the donor . Secondly , the law enforcement is the key to the realization of the rights of the donor .

【学位授予单位】：河北师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D921

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