关于完善社会组织注册资金管理制度的思考

Reflections on Improving the Registered Funds Management System of Social Organizations

注册资金是社会组织成立登记的必要条件。社会组织注册资金和公司注册资本有共性,但基于非营利法人的前提,在功能定位、出资人权利义务、管理要求等方面具有其特殊性。目前,我国有关社会组织注册资金管理的法律制订比较滞后,在实际工作中,存在概念不统一、定性不准确、登记规则不完善、治理逻辑不清晰等问题。结合社会组织管理理论和实际,有必要从界定出资性质、优化登记规则、明确管理责任、加强信息公开、健全法规体系等方面完善注册资金管理制度,强化对社会组织非营利属性的正确认识。

Registered funds is a necessary condition for the registration of social organizations.There are commonalities between registered funds of social organizations and registered capital of companies,but based on the premise of non-profit legal person,the registered funds of social organizations has its particularity in function orientation,rights and obligations of investors,management requirements and so on.At present,China’s laws and regulations on the management of registered funds of social organizations are relatively backward,there are some problems in practice,such as inconsistent concepts,inaccurate characterization,imperfect registration rules,unclear governance logic and so on.According to the theory and practice of social organization management,it is necessary to improve the management system of registered funds from the aspects of defining the nature of investment,optimizing registration rules,defining management responsibilities,strengthening information disclosure,and improving the legal system,so as to strengthen the correct understanding of the non-profit attributes of social organizations.