非营利四论  

Four Theories on Non-profit Nature

作　　者：李政辉 LI Zheng-hui(Law School,Zhejiang University of Finance and Economics,Hangzhou 310018,China)

机构地区：[1]浙江财经大学法学院

出　　处：《西南政法大学学报》2019年第4期84-99,共16页Journal of Southwest University of Political Science and Law

基　　金：2015年度司法部法治建设与法学理论研究部级科研项目“民法典法人制度的基础重构与类型设计”(15SFB5027)

摘　　要：《民法总则》颁行后,非营利已为民事实体法的基本概念。在非营利与营利的关系中,应当将营利作为组织的一般属性,非营利为需要证明的属性。对于非营利的内涵,《民法总则》采一要件说,即禁止分配利润。在非营利组织的运行中,非营利体现于组织目的与结果,主要是对出资人、设立人的要求,组织行为可为营利。作为组织区分标准,即使对于合作社等私法主体,营利、非营利足以构成周延的分类。真正对非营利分类产生冲击的是新型的社会企业。我国未来的《非营利组织法》须深化对非营利概念的理解。“Non-profit”is a basic concept of civil law.Concerning the relationship between“non-profit”and“profit-making”,“profit-making”should be regarded as the general attribute of organization,and the attribute of non-profit need to be proved.In terms of the connotation of non-profit,the General Provisions of Civil Law refers to the prohibition of distributing profits.The nature of a NPO is reflected in the purpose and result of the organization,mainly on the requirements of investors and setters,and organizational behavior can be profitable.As a criterion for cooperatives and other private subjects,profit-making and non-profit constitute a comprehensive classification.The real impact on non-profit classification is the new social enterprise.It is necessary for the legislation of China’s NPO law to deepen the understanding of the concept of non-profit.

关 键 词：非营利 营利 禁止分配 法人分类 

分 类 号：DF59[政治法律—民商法学]