慈善信托:英美法例与中国探索  

Charitable Trust: Analyzing the Related Legislation of Britain and the United States and Exploring Its Development in China

作　　者：周贤日[1] 

机构地区：[1]华南师范大学法学院

出　　处：《华南师范大学学报（社会科学版）》2017年第2期116-132,共17页Journal of South China Normal University：Social Science Edition

基　　金：国家社会科学基金"十一五"规划课题"国外高校社会捐赠制度研究"(CIA100151)

摘　　要：慈善事业在美国、英国以及借鉴其相关理念、制度的一些国家和地区,成为国家财政力量之外发展科学教育、公共卫生、文化体育、扶贫助弱等的重要力量。欧美国家慈善信托制度为资金所有者、使用者以及投资和监管者提供了比较成熟的资金管理和增长机制方面的经验,增强了捐赠者的捐赠信心,促进了慈善事业的发达。中国的慈善事业,不论是立法本身,还是组织捐赠规范透明度、资金筹集能力、公众捐赠热情和受捐资金管理等实践方面尚需推进,特别是慈善信托机制在法律文本意义上尚属初建,慈善基金管理、投资还处于初步探索阶段。慈善基金的投资、监管机制可以从欧美发达国家慈善基金投资信托的相关机制及其实践比较中借鉴可行的规则、程序和经验,构建中国的慈善信托规则并在实践探索中不断完善,分离经费筹集人与资金的支配关系,构架和实践信托规则,理清信托关系各方当事人规则,完善信息披露,激励捐赠,充实基金。保障信托财产的独立性,保证受赠资金合法、合理、高效地用于慈善事业,促使中国慈善信托事业健康持续发展。In addition to national finance,philanthropy contributes a lot to the development of science and education,public health,culture and sports,povety alleviation and weakling support and so on in the United States,Britain and many other countries and regions that adopt the related ideas and systems of the United States and Britain,which provides a source of financial capital beyond what can be provided by the government.Much philanthropy in the European and American countries is managed according to the charitable trust system,which provides mature fund management and investment mechanism for capital owners,users and regulators,enhances the confidence of donors,and promotes the prosperity of philanthropy.In terms of Chinese philanthropy,there is much room for its improvement in both legislation and practices for that the construction of charitable trust system in Chinese law is at the initial stage and practical problems involving donation transparency,fund procurement,public donating passion and fund management exist in the operation.To improve the current situation of Chinese philanthropy,we can use the feasible procedures,rules and expriences of charitable trust system of the European and American developed countries for reference.Besides,we also need to take some practical measures like seperating the domination of funds,strengthening information disclosure,encouraging donation and guarenteeing the independence of trust property.Only in this way,can we use the donation into national development and people's life legally,reasonably and efficiently,and can the philanthropy in China realize its sustainable development.

关 键 词：慈善基金 基金投资 慈善信托 

分 类 号：D922.182.3[政治法律—宪法学与行政法学]