中国慈善信托组织形态化研究  

On China’s Charitable Trusts Being Organizations

作　　者：陈雪萍[1] Chen Xueping

机构地区：[1]中南民族大学法学院

出　　处：《上海政法学院学报（法治论丛）》2021年第2期78-87,共10页Journal of Shanghai University of Political Science & Law(The Rule of Law Forum)

基　　金：中央高校基金“慈善组织的治理和监督机制研究”的阶段性成果。

摘　　要：慈善组织的透明度和说明责任机制的阙漏影响到慈善组织的公信力。为了保障慈善组织的透明度,需要建立有效的治理机制。由于慈善组织的形态不同,其治理机制也不同。在中国,因《民法典》《信托法》《慈善法》等立法对慈善信托的组织形态化的规定阙如,使慈善信托游离于事实与规范之间,未能发挥慈善信托组织形态化之优势。从慈善信托组织形态的法律构造来看,其独特的治理结构和机制具有解决信托模式难以解决的信托登记制度、税收优惠和慈善公募等问题的优势。透过慈善信托组织形态化的研究,期望弥补我国慈善信托立法和制度的阙漏,发挥慈善信托组织形态化的功用。The transparency and accountability of charities can exert great influence over their public trust. To guarantee their public trust, it is a requirement to establish effective governance of charities. Depending on different forms of organizations, there must be different governance mechanism. In China, in the absence of the provisions that charitable trusts could be forms of charities in the Civil Code, the Trust Law and the Charitable Law, Charitable trusts are floating between facts and norms, where charitable trusts can’t bring their advantageous roles into play as charities. With respect to the structures of charitable trusts as charities, their unique governance structures and mechanisms can help to relieve the plaguesin trust registration, revenue benefit and charitable public fundraising. This article aims to make up for the deficiency of the legislation and institution of charitable trusts in order to make the charitable trusts as charities function well.

关 键 词：慈善信托 组织形态化 法律构造 治理结构 制度控制 

分 类 号：DF391.3[政治法律—宪法学与行政法学]