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作 者:王涛[1]
出 处:《法学论坛》2018年第1期143-150,共8页Legal Forum
基 金:国家社会科学基金项目"慈善捐赠人权利研究"(12CFX027);山东省社会科学规划项目"慈善组织高级管理人员义务研究"(12CFXJ03);民政部社会组织建设与管理部级课题"慈善组织作为慈善信托受托人若干问题研究"(2016MZR001-40)的部分成果
摘 要:作为我国第一部慈善事业基本法,《慈善法》的通过,标志着以慈善基本法模式来规范和促进我国慈善事业发展时代的到来。梳理《慈善法》所秉承的立法理念、制度创新和完善路径,不仅有利于《慈善法》的实施,而且有利于促进我国慈善法律制度的完善和发展。《慈善法》的立法理念包括:民间本质,民主立法,共享发展。《慈善法》的制度创新包括:降低了慈善活动主体资格的门槛,明确了公募基金会年度慈善支出和管理费用比例,专章规定了慈善信托制度,强化了对慈善运行过程的监管。《慈善法》的完善路径:完善《慈善法》相关配套制度,修订《慈善法》相关配套法律,强化《慈善法》执法监督,修正《慈善法》自身存在的不足。As the first charity basic law in China, The implementation of Charity Law marks the beginning of a new era of regula- ting and promoting the development of charity with he charity basic law. In order to better implement Charity Law and to improve and perfect Charity Law, on the basis of carding Charity Law' s legislative concept and system innovation, this article made suggestions to better implement and perfect Charity Law. Charity Law' s legislative concepts include folk, democracy and sharing. Charity Law's system innovations include the following aspects:the threshold of the subject qualification of charity activities was lowered ; the proportion of annual charitable .expenditure and administrative expenses of public-raising foundation was specified ; the charitable trust system was laid down ; the supervision of the operation of charity was strengthened.Charity Law's development paths include the following aspects : to perfect the relevant supporting system of Charity Law ; to amend the relevant laws of Charity Law;to strengthen law enforcement supervision of Charity Law; to Improve the deficiency existing in Charity Law itself.
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