论我国企业基金会管理体制的建构

发布时间：2019-01-05 14:36

【摘要】：作为五大发展理念的着眼点和落脚点,共享发展理念是我国探索如何分配社会财富的理论创新,是实现社会公平正义和和谐稳定的重要保障。对于企业来讲,企业基金会不仅是参与扶贫脱贫、缩小收入差距的有效抓手,更是企业自身践行共享发展理念的重要平台。2016年,我国出台的首部《慈善法》将共享发展作为立法宗旨,标志着我国基金会进入到新的发展阶段,对企业基金会发展提出了新的机遇和挑战。文章以企业基金会相关概念和发展现状为基础,结合我国相关立法中对企业基金会的规定和要求,分析企业基金会在资金来源、项目运作等方面的优势,探讨企业基金会在内部管理和信息披露等方面存在的问题,进而对如何有效提高企业基金会管理水平和公益成效、更好地践行共享发展理念提出意见建议。
[Abstract]:As the starting point and the foothold of the five development concepts, the shared development concept is the theoretical innovation of how to distribute social wealth in our country, and it is an important guarantee to realize social fairness, justice and harmony and stability. For enterprises, enterprise foundations are not only an effective tool for helping the poor and narrowing the income gap, but also an important platform for enterprises to practice the concept of shared development. The first "Charity Law" issued by our country regards shared development as the legislative purpose, which marks the foundation of our country entering a new stage of development, and puts forward new opportunities and challenges to the development of enterprise foundation. Based on the concept and current development of enterprise foundation, combined with the regulations and requirements of relevant legislation in our country, this paper analyzes the advantages of enterprise foundation in terms of capital source, project operation and so on. This paper probes into the problems existing in the internal management and information disclosure of the enterprise foundations, and puts forward some suggestions on how to effectively improve the management level and the public welfare effectiveness of the enterprise foundations and better practice the concept of shared development.
【作者单位】：中国人民大学法学院;
【分类号】：D922.182.3

【参考文献】