机关法人的概念反思与再造:一个财政法的考察视角  

Reflection and Reconstruction of the Concept of Organ Legal Person:the Perspective of Financial Law

作　　者：张成松 ZHANG Cheng-song

机构地区：[1]西南政法大学经济法学院 [2]中国财税法治研究院

出　　处：《北方法学》2020年第6期54-65,共12页Northern Legal Science

基　　金：中国博士后科学基金面上项目(2019M653326);西南政法大学校级青年科研项目“财政法对民法机关法人的承接与调整研究”(2018XZQN—14)的阶段性成果。

摘　　要：作为一种团体构造,机关法人的权利能力来源于公法,实质是公法对私法的限制。我国坚持"机关法人肯定说",《民法典》《民法总则》中皆规定有"机关法人",但有关之规定却过于简单,"机关非法人化"成为常态。机关法人兼顾公法与私法的双重品格,涉及公、私法规范的"接轨"问题,这就决定了机关法人不同于一般法人的特质。机关法人看似一个民事主体,实则是一个财政主体,涉及财政法的规则及约束问题。机关法人不同于一般法人,因其只强调人格独立而财产和责任均不独立。唯其如此,机关法人方能更好地为履行职能需要进行民事活动,机关法人的设定目的方能实现。As a kind of organization structure,the right capacity of organ legal person originates from public law,which is essentially the restriction of public law to private law. China adheres to the "affirmation theory of organ legal person",the Civil Code and the General Principles of Civil Law all stipulate the existence of organ legal person,but the relevant provisions are over-simple. The illegal personification of organs has become the norm. Organ legal person takes into account the dual character of public law and private law,which involves the "integration"of the norms of public and private law,which determines the characteristics of the organ legal person different from general legal person. It appears to be simple civil subject,but a financial subject at heart,and it deals with the rules and constraints of the Financial Law.Organ legal person is different from the general legal person,because it emphasizes personality independence,but property and responsibility are not independent. Only in this way,can the organ legal person better carry out civil activities to perform its functions,and realize the purpose.

关 键 词：机关法人 民事主体 私法 财政法 民法典 

分 类 号：DF51[政治法律—民商法学]