我国基金会立法的理论辩正与制度完善——兼评《基金会管理条例》及其《修订征求意见稿》

Theoretical Rectification and System Perfection of China's Foundation Legislation

我国基金会法律制度正面临修订,然而关于基金会本质特征的基础理论认识长期存在误区。作为一种社会组织,基金会应以组织结构及功能上的特征作为本质特征,且不应在目的事业的性质、基金资产来源以及运营方式上进行类型限制。基金会属于财团,基金会法应以民事基本法为主体且采用单行法律的形式立法;对不同类型的基金会应有针对性地分类规定,尤其需要系统构建股权型基金会法律制度;为鼓励捐赠和促进慈善事业的发展,基金会事业运营制度和财务运营制度均需以功能为导向进行完善。

The Foundation Law of China will be revised. The basic understanding about the characters of the foundation is not correct for a long time. The legislation of the Foundation Law should focus on the structure and function of this kind of corporation, and there should be no other special restrictions on the types of foundations according to the goal, the property and the style. The Foundation Law should be a specific law legislated by the National People＇s Council and independent from the Civil Code. Every type of the foundations should be regulated independently, especially the foundations financed by the business company as shareholders. The new revision of the Foundation Law should orient to its special structure and function so that it can contribute more to the charitable donation.