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机构地区:[1]武汉大学法学院,武汉430072
出 处:《浙江工商大学学报》2015年第4期46-54,共9页Journal of Zhejiang Gongshang University
基 金:国家社会科学基金"企业基金会法律问题研究"(14BFX169)
摘 要:企业基金会在公益慈善活动中基于不同的权利义务内容形成多重委托代理关系。由于现行立法不够完善,制度供给不足,导致代理人损害委托人利益的事件时常发生,形成公益慈善中的代理问题。对此,我国未来立法应当进一步完善企业基金会的治理结构,增加企业基金会的独立性;强制信息披露,促使企业基金会公益慈善更加公开、透明;健全内外监控机制,突出第三方监督,加强对代理问题的事先预防;增强诱致性制度供给,强化企业基金会及其内部人的激励;健全法律责任制度,明确相关主体的法律责任。There are multiple agency relationships based on the different rights and obligations in corporate foundation's charity activities. Because current legislation is not perfect, and the system supply is insufficiency, which causes the agent to damage the client's interest easily. In order to conquer this problem, it needs to perfect our legislation to improve the corporate foundation governance structure and increase its independence; mandatory information disclosure which urges corporate founda- tion becomes more open and transparent in charity; improving the internal and external monitoring mechanism, especially high- light the third party supervision; enhance the induced system supply which is used to motivate corporate foundation; improve the legal liability system and define the legal liability clearly of corporate foundation's internal controller.
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