摘要
20世纪80年代以来的福利制度改革使得财团法人商业化趋势日益明显。对财团法人商业行为采取附条件许可主义成为各国立法的主流。立法对商业行为的限制包括目的关联性规则、最终用途规则、副业特权规则/商业化判断规则和非关联性商业活动限制规则等。在分类调整的理念下,引入后两项规则将有助于引导我国财团法人商业行为的合理发展。
The reform of the welfare system since the nineteen eighties has been making the financial group legal persons more commercial. The legislative attitude of conditional license is the main trend of the international countries. The legal restraints include rule of related activities, the destination of income test, insubstantial activities/ commerciality doctrine, unrelated commercial activities restraints. Under the concept of classification adjustment, introduction of the two latter rules can lead the commercial activities of the financial group legal persons more reasonably in our country.
出处
《法学杂志》
CSSCI
北大核心
2014年第1期126-133,共8页
Law Science Magazine
关键词
财团法人
商业行为
目的关联性
financial group legal person economic activities related to purpose
