我国慈善组织法律治理机制研究

发布时间：2018-07-07 20:48

本文选题：慈善 + 慈善组织　；参考：《首都经济贸易大学》2014年硕士论文

【摘要】：慈善源于人们的仁爱之心，是人们本性的一种表现形式，，同时，慈善也是文化范畴的一种，慈善的参与程度与一个人的文化修养和社会总水平有着必然的联系。慈善事业是众多的社会成员在志愿的基础上所从事的对比较无助人群的无偿的救助行为。慈善是除了市场分配和政府税收调节之外的第三种分配方式，作为一种民间社会资源平衡贫富差距，是社会保障的补充体系。慈善活动的发展带动着慈善组织的扩大，2008年经历了512地震和北京奥运会等事件后，民众参与慈善活动的热情大大提高，慈善事业飞速发展，慈善组织在慈善事业中作出了巨大贡献。然而中国的慈善组织仍出于发展的初期，仍有许多机制亟待完善。现行慈善法律法规相对落后、对于慈善组织的定位不准、政府对慈善组织的准入门槛过高、税收优惠政策不合理以及监督机制不完善，都成为限制慈善组织健康发展的阻碍，如何解决这些问题，制定同中国国情相符合的慈善组织治理机制成为促进慈善组织发展的重要因素。本文采用系统分析法、比较分析法等研究方式，对我国的慈善组织法律治理机制进行较全面的探讨与研究。文章第一部分是慈善组织法律机制概述，介绍了慈善组织的概念和法律特征，以及分析慈善组织在我国的发展进程及现状，并从法律体系和具体法律法规两方面分析了我国慈善组织的法律制度；第二部分论述了慈善组织治理的理论基础；第三部分探析了我国慈善组织法律机制的具体问题，包括慈善组织行政化、立法层次较低、准入制度限制、税收优惠制度不合理和监督机制的缺乏几个方面；第四部分针对我国慈善组织所存在的问题对国外的慈善组织发展情况及进行概述与借鉴；第五部分则是针对我国慈善组织的问题和外国的借鉴，提出了完善我国慈善组织法律治理机制的建议。
[Abstract]:Charity originates from people's benevolence and is a form of expression of human nature. At the same time, charity is also a kind of cultural category. The degree of participation of charity has an inevitable relationship with a person's cultural accomplishment and the general level of society. Charity is a kind of gratuitous relief to the helpless people on the basis of volunteers. Charity is the third way of distribution besides market distribution and government tax regulation. As a kind of civil society resources, it balances the gap between the rich and the poor, and is a supplementary system of social security. The development of charity activities has led to the expansion of charitable organizations. After the earthquake of 512 and the Beijing Olympic Games in 2008, the enthusiasm of the public to participate in charity activities has greatly increased, and the cause of charity has developed rapidly. Charitable organizations have made great contributions to charity. However, China's charitable organizations are still in the early stages of development, there are still many mechanisms to be improved. The current charity laws and regulations are relatively backward, the positioning of charitable organizations is not correct, the government's entry barriers to charitable organizations are too high, the tax preferential policies are unreasonable, and the supervision mechanism is not perfect, all these have become obstacles to restricting the healthy development of charitable organizations. How to solve these problems and establish the governance mechanism of charity organizations in accordance with the national conditions of China has become an important factor to promote the development of charity organizations. In this paper, systematic analysis, comparative analysis and other research methods are used to study the legal governance mechanism of charitable organizations in China. The first part of the article is an overview of the legal mechanism of charitable organizations, introduces the concept and legal characteristics of charitable organizations, and analyzes the development process and current situation of charitable organizations in China. And from the legal system and specific laws and regulations to analyze the legal system of charitable organizations in China; the second part discusses the theoretical basis of the governance of charitable organizations; the third part analyzes the specific problems of the legal mechanism of charitable organizations in China. It includes the administration of charity organization, the low level of legislation, the restriction of access system, the unreasonable tax preferential system and the lack of supervision mechanism. The fourth part summarizes and draws lessons from the development of foreign charitable organizations in view of the problems existing in China's charitable organizations; the fifth part is aimed at the problems of China's charitable organizations and foreign reference. Some suggestions are put forward to perfect the legal governance mechanism of charitable organizations in China.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.182

【引证文献】