《民法典》关于法人财产权规定之评析  

Comment and Analysis on the Property Rights of Legal Persons in Civil Code

作　　者：韩松[1] Han Song

机构地区：[1]西北政法大学民商法学院,西安710063

出　　处：《学海》2025年第1期125-136,214,215,共14页Academia Bimestris

摘　　要：我国《民法典》第269条规定,营利法人对其不动产和动产依照法律、行政法规以及章程享有占有、使用、收益和处分的权利;营利法人以外的法人,对其不动产和动产的权利,适用有关法律、行政法规以及章程的规定。分析有关法律、行政法规的规定可知,营利法人财产的所有权最终归属于其股东等出资人;而机关法人和事业单位法人支配的不动产和动产的所有权则属于国家。农村集体经济组织法人财产的最终所有权属于本集体的成员集体,农村集体经济组织法人代表成员集体行使所有权。农民专业合作社法人的财产中以成员出资形成的财产最终归属于成员,以享受国家直接补助形成的财产最终归属于国家。依据《民法典》第270条规定,社会团体法人、捐助法人对其财产享有所有权。对法人财产权是否为所有权的不同学术观点应当在《民法典》规定的基础上趋于达成共识。Article 269 of the Civil Code stipulates that profit-making legal persons have the right to possess,use,profit from and dispose of their real property and chattel in accordance with laws,administrative regulations and articles of association;the provisions of relevant laws,administrative regulations and articles of association apply to the rights of real property and chattel of legal persons other than profit-making legal persons.According to the analysis of relevant laws and administrative regulations,the ownership of the property of the profit-making legal person ultimately belongs to its shareholders and other investors,while the ownership of the real estate and chattel controlled by the institution belongs to the state.The final ownership of the property of the legal person of the rural collective economic organization belongs to the members of the collective,and the legal person of the rural collective economic organization exercises the ownership on behalf of the members.In the property of the legal person of the farmer professional cooperative,the property formed by the investment of the members ultimately belongs to the members,and the property formed by the direct state subsidies ultimately belongs to the state.According to Article 270 of the Civil Code,social organizations as legal persons and donor legal persons enjoy the ownership of their property.Different academic views on whether the property rights of legal persons are of ownership should tend to reach a consensus on the basis of the provisions of the Civil Code.

关 键 词：法人财产权 法人所有权 《民法典》 

分 类 号：D92[政治法律—法学]