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出 处:《上海财经大学学报(哲学社会科学版)》2014年第1期54-61,共8页Journal of Shanghai University of Finance and Economics
基 金:四川省高等学校人文社科基地和中央高校科研基本业务专项基金西南财经大学重点研究基地中国经济法治研究中心((JBK120401)的资助
摘 要:非营利组织应当承担广泛的法律责任,已经成为实务界与学界的共识。传统观点将非营利组织的法律责任以部门法为标准,界定为行政、民事和刑事三类。这种责任划分形式未顺应法律责任发展前景与我国混合立法的现实状况。以承担对象为切入点,分析法律责任的思考模式,具有对象明确、适用直接的优势,符合诉讼实践的需要。以基金会为例,公益性非营利组织的法律责任内容,以承担对象来划分,表现为对社会公众、捐助者和受益者的责任。具体以"捐助人、受益人"为核心,赋予两者监督、检查等实体权利,突出基金会对相关利益者的责任承担。责任规范形式采取多样化方式,并与具体部门法衔接。Practitioners and academics have reached a consensus on extensive legal liability of non-profit organizations. Traditional view divides the legal liability of non-profit organizations into administrative, civil and criminal types based on the standards of department law. This division does not conform to the prospects of legal liability development and the reality of mixed legislation in China. The analysis of thinking mode of legal liability from the perspective of liability object has the advantages of definite object and direct application and is in accordance with the need of judicial practice. Taking foundations as an example, legal liability of non-profit organiza- tions for publi on liability obj highlight the 1 connect with s c welfare is featured by the liability for the public, donors and beneficiaries based ect. Donors and beneficiaries are entitled to rights like supervision and inspection to iability for stakeholders. Liability norm forms are featured by diversification, and pecific department law.
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