摘要
经济体制的改革加速了国家发展,在改革过程中也出现了一些问题。尤其我国的特殊国情,形成了较多非企业法人,它们不以营利为目的,但在运用经费过程中可能会因为受骗等原因出现较大经济损失,影响其正常运转。目前法律没有对相关问题进行明确全面地规定,但一般情况下为了保证其社会职能,往往需要由政府进行调节,保证其存在下去。这就导致政府负担加重,有时还会因为部分特殊情况或决策失误引发财政经费受损,影响政府决策生效。在这一形势下,完善非企业法人破产问题处理制度刻不容缓。它对事业单位、国家机关以及团体单位的运转都有良性促进作用,不仅能够为部分经济问题的处理提供准则,还能提高其风险意识。本文简单论述了非企业法人的特点后,阐述了构建非企业法人破产制度的重要意义和社会需求,进而结合非企业法人民事责任与法律关系的特殊性,提出了非企业法人破产问题的处理原则,旨在为我国非企业法人相关经济体制改革提供借鉴。
The reform of the economic system has accelerated the development of the country while some problems have also ap- peared in the process of reform, especially many non-enterprise legal persons that grew in the special national conditions of our coun- try. Their purposes are not to profit. But in the process of using their funds, there may be some great economic losses that will affect their operation due to deception and other reasons. At present, the law does not specify a clear and comprehensive manner about these issues. But generally, in order to ensure their social functions, government has to adjust to ensure that they exist, which leads to heavier government burden. And some special circumstances or decision-making errors can lead to financial damage that affect government' s decision from being in force. Under this situation, it is urgent to perfect the system of dealing with the bankruptcy of non-enterprise le- gal person. The system plays a positive role in promoting the operation of public institutions, state organs and community units. Not on- ly can it provide guidelines for dealing with some economic problems, but also improve their awareness of risk. This paper briefly dis- cusses the characteristics of non-enterprise legal person at first, and then expounds the significance and social demand of constructing bankruptcy system of non-enterprise legal person. Also, combining the particularity of civil liability and legal relation of non-enter- prise legal person, it puts forward the principle of dealing with the bankruptcy of non-enterprise legal person. This paper is aimed at providing reference for the reform of non-enterprise legal person related economic system in China.
出处
《北京印刷学院学报》
2017年第4期75-77,共3页
Journal of Beijing Institute of Graphic Communication
基金
吕梁学院教改项目"应用型本科院校财会类专业经济法课程教学体系的研究"阶段性成果(编号:JYYB201401)
关键词
非企业法人
社会职能
破产制度
Non-enterprise legal person, social functions, bankruptcy system