摘要
本文梳理了基金会建立于大陆法系中的财团法人和英美法系中的公益信托制度两种不同的法律框架,进而分析基金会的产权特征:剩余控制权与剩余索取权分离,基金会拥有规定范围内的剩余控制权,而剩余索取权的主体是由资格受益者构成的虚拟主体。论文提出"公益产权"的概念描述这种特殊形式的产权,在此基础上分析了基金会责任面对的多元主体,指出问责(accountability)和社会监督是基金会治理的核心,并提出相关法律政策环境和制度建设的建议。
This article begins by reviewing the juridical person status of foundations in both the Continental and British/American legislative systems.It then analyses the property rights of foundations,which are characterized by the separation of the residual control rights and the residual benefit rights,with the latter being owned by a virtual subject composed of all potential beneficiaries. Based on commonweal property rights,foundations should be accountable to multiple subjects and bear common responsibility.As a result,the principle of accountability and social supervision is essential to the governance of foundations. The article concludes by providing policy suggestions for the governance and supervision of foundations.
出处
《公共管理评论》
2004年第1期115-125,共11页
China Public Administration Review
基金
国家自然科学基金资助(面上项目70203005)
关键词
基金会
公益产权
社会监督
Foundation
Commonweal Property Rights
Social Supervision
