非营利性原则抑或公益原则——围绕我国《慈善法》第3条、第4条慈善的界定和特质展开  

Non-profit Principle or Public-interest Principle——An Analysis Based on the Definition and Characteristics of Charity in Article 3 and Article 4 of Charity Law of China

作　　者：高志宏[1] GAO Zhihong

机构地区：[1]南京航空航天大学人文与社会科学学院,江苏南京211106

出　　处：《政治与法律》2023年第12期141-156,共16页Political Science and Law

基　　金：国家社科基金重大招标项目“慈善组织的治理和监督机制研究”(项目编号:20&ZD183)的阶段性成果。

摘　　要：慈善非营利性原则关系到慈善组织公信力的构建,进而影响到中国慈善事业的健康发展和共同富裕目标的实现,《中华人民共和国慈善法》第4条对其进行了明确规定。从法律文本出发,非营利性原则涵盖目的、过程、结果三个层面内容,包括“禁止财产分配”规则、“剩余财产近似处理”规则、“禁止利润分配”规则等规范要求。本质上,非营利性原则属于公益原则中的禁止性规则。我国慈善法之所以确立非营利性原则而非公益原则,是对中国国情和慈善实践的现实回应,但限制了公益原则的范围,相关规则的可操作性也较弱,从而导致社会公众对慈善非营利性的质疑,以及慈善组织存在营利性之偏差、慈善活动存在功利性之倾向、慈善财产存在模糊性之窘境。应正本清源,通过强化非营利性原则彰显慈善组织和慈善活动公益性。The non-profit principle of charity is related to the construction of the credibility of charitable organizations,and then affects the healthy development of the philanthropy and the realization of the goal of common prosperity in China,thus it is clearly stipulated in Article 4 of Charity Law of China.Starting from the legal text,the non-profit principle covers three-faceted content of purpose,process and result and includes normative requirements such as the rule of"prohibition of property distribution",the rule of"treatment of remaining property by giving it to a similar juristic person"and the rule of"prohibition of profit distribution".Essentially,the non-profit principle is a kind of a prohibitive rule in the public-interest principle.The reason that the Charity Law of China establishes the non-profit principle instead of the public-interest principle is a practical response to national conditions and charity practice in China,but it limits the scope of the public-interest principle and the operability of relevant rules,leading to predicaments such as doubts among the public about the non-profit nature of charity,differences in the profitability of charitable organizations,the tendency of charitable activities towards utilitarianism,and vagueness in the charitable assets.It is necessary to clarify matters and get to the bottom of things,to highlight the public-interest nature of charitable organizations and activities by strengthening the non-profit princ iple.

关 键 词：共同富裕 非营利性原则 公益原则 慈善法 

分 类 号：DF391.1[政治法律—宪法学与行政法学]