中国大学基金会捐赠合同管理理论与实践的再思考

The Reflections about Donation Contract Management of Chinese University Foundation Based on Theory and Practice

伴随着中国大学基金会的快速发展,捐赠合同作为协调各利益相关者权利义务关系的契约文件,贯穿实际管理工作的全流程。捐赠合同的有效管理和实施,对大学基金会内部控制也具有重要作用。文章结合相关理论、有关法律法规和工作实践,对大学基金会捐赠合同管理的依法治校治会原则、合法公益无偿原则、兼具结果与依据原则、利于筹资且可执行原则、审查前置避免纠纷原则进行了探讨。

With the rapid development of Chinese University Foundation,the donation contracts as binding documents to coordinate the rights and obligations of stakeholders,run through the whole process of foundation management.The effective management and implementation of the donation contracts also play an important role in the internal control of University Foundation.According to the relative theories,the relevant laws and regulations and practice,five rules about donation contract management of University Foundation were discussed,including the rule of law-based governance of the University and Foundation,the rule of legitimate,public welfare and gratuitous basis,the rule of the contract being both as a result and a basis,the rule of benefitting fundraising and enforcement,and the rule of reviewing in advance to avoid disputes.