论对慈善组织的法律规制

发布时间：2018-02-20 05:19

本文关键词： 慈善组织慈善事业法律规制　出处：《烟台大学》2014年硕士论文　论文类型：学位论文

【摘要】：不管是在我国还是在世界范围内，慈善都具有悠久的历史渊源，而慈善组织作为慈善理念的主要践行主体，其发展状况也反映了一国慈善理念影响的程度。自改革开放后，慈善组织经历了一个平稳的发展过程。近六年来，慈善事业则进入了一个快速发展的阶段，也引起了整个社会的关注。但随着社会注意力的提升，慈善组织发展的问题也进入了大众的视野。一系列负面事件成为了我国慈善组织发展之路上的荆棘，对慈善组织的调控方式也亟待改进。目前，关于慈善组织的论述也是纷繁杂芜，但却莫衷一是。本文拟从以下几个方面梳理现有慈善组织的现状与问题，并针对不同问题整理了笔者的改进措施，，以期完善现有的管控方式，保障慈善组织的健康发展。鉴于“慈善组织”一词在使用过程中，不同主体对其使用范围存在不同的界定，第一章首先界定了本文所论述的“慈善组织”的概念和范围，为整个文章的论述指明了方向。然后，从性质、意义、理论基础等方面论述了慈善组织在我国存在的必要性，进而阐述了对慈善组织进行完善的必然性。第二章则是从事物发展的一般规律即产生与发展的角度具体论述我国慈善组织的现状，并分析这其中所存在的具体问题。第一节是从准入角度具体分析了具有中国特色的准入制度，并进一步探讨了其制度产生的原因与影响。第二节针对慈善组织具体运行过程的三个突出问题，即行政化倾向、公信力缺失、税收政策不足三个方面剖析现状与问题，同时为了使论证更为具象，本节引入了部分真实数据与案例。第三节则是从外部监督与内部监管两个方面对现状与缺陷进行了深入细致的论述。针对第二章所存在的问题，第三章在借鉴相关学者论述及部分国家监管方法的优势后，针对双重准入机制、行政化倾向、公信力缺失和税收政策不足与监管乏力等提出了解决这些问题的个人建议。
[Abstract]:Both in China and in the world, charity has a long history. As the main body of charity concept, the development of charity organization also reflects the degree of influence of charity concept in a country. Charitable organizations have experienced a steady development process. In the past six years, philanthropy has entered a stage of rapid development, which has also attracted the attention of the whole society. But with the increase of social attention, A series of negative events have become the thorns on the road of the development of charity organizations in our country, and the ways of regulating and controlling charity organizations need to be improved urgently. At present, The discussion on charity organizations is also complicated, but there is no consensus. This paper intends to sort out the present situation and problems of the existing charitable organizations from the following aspects, and to sort out the author's improvement measures in view of different problems. In order to improve the existing management and control, to ensure the healthy development of charitable organizations. In view of the different definitions of the scope of use of "charitable organization" in the process of its use, the first chapter defines the concept and scope of "charitable organization", which is discussed in this paper. Then, it discusses the necessity of charity organization in our country from the aspects of nature, significance and theoretical basis, and then expounds the inevitability of perfecting charity organization. The second chapter discusses the current situation of charitable organizations in China from the point of view of the general law of the development of things, that is, the emergence and development. The first section is the specific analysis of the access system with Chinese characteristics from the perspective of access. The second section focuses on the three outstanding problems in the specific operation process of charitable organizations, namely, the administrative tendency, the lack of credibility, the lack of tax policy to analyze the current situation and problems. At the same time, in order to make the demonstration more concrete, this section introduces some real data and cases. The third section discusses the present situation and defects from two aspects of external supervision and internal supervision. In view of the problems existing in the second chapter, the third chapter refers to the advantages of the relevant scholars and some national regulatory methods, aiming at the dual access mechanism and the administrative tendency. Lack of credibility, inadequate tax policy and weak supervision put forward personal suggestions to solve these problems.
【学位授予单位】：烟台大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.182.3

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