慈善财产监管中的比例限制规则及其完善  

On the Proportional Limitation Rules Andits Perfection of Supervision over Charity Property

作　　者：高一飞[1] 徐亚文[1] 

机构地区：[1]武汉大学法学院,湖北武汉430072

出　　处：《河南财经政法大学学报》2017年第3期52-61,共10页Journal of Henan University of Economics and Law

摘　　要：从学理上看,慈善组织财务监管模式可分为主观主义和客观主义两种,前者对慈善财产支出比例只进行原则性规定,后者则以明确的比率数值作为限定标准。我国采取了客观主义监管模式,也形成了一套关于慈善财产监管的比例限制规则,但从《中华人民共和国慈善法》及《关于慈善组织开展慈善活动年度支出和管理费用的规定》的相关规定看,在慈善组织分类监管、慈善活动年度支出、慈善管理费用标准方面还存在实体和程序上的不足,因而引起了不小争议。鉴于这些问题主要涉及具体的比例数值,通过借鉴域外实践经验,可从明确比例数值生成的基本原则、选择适宜的比例数值生成方式、规范比例数值的生成程序等方面入手,对我国的比例限制规则予以完善。Theoretically,There are two main methods to supervise charitable finance, the subjectivism pattern emphasizes the principle of regulation while the objectivism means a set of proportional rules. As for China,by using the objectivism pattern, the government has formed a series of proportional limitation rules. However, according to the sixtieth article of Charity Law of the People＇ s Republic of China and Notice of the Ministry of Civil Affairs, the Ministry of Finance and the State Administration of Taxation on Issuing the Provisions on the Annual Expenditures for Conducting Charitable Activities and Administration Expenses of Charitable Organizations, these proportional limitation rules still have some substantive and procedural problems about the classification regulation of charitable organization, the annual expenditures for charitable activities and the ad- ministration expenses of charitable organizations. For these problems mainly refers to proportional number, by learning from foreign experience, three kinds of measures should be taken to perfect the proportional limitation rules, which includes making clear the principles of formulating proportional number, choosing the most appropriate method to form the proportional number and regulating the legislative process about proportional number.

关 键 词：慈善法 慈善财产监管 慈善活动支出 慈善管理费用 

分 类 号：D922.182.3[政治法律—宪法学与行政法学]