机关法人责任独立性:一个财政法的观测视角

The Independence of Responsibility of Person of State Organ:An Observation Perspective of Financial Law

机关法人"为履行职能需要进行民事活动"而需承担民事责任,但从财政法的角度观测,承担民事责任的过程便是财政支出的过程。机关法人责任既是一种民事责任,同时也是一种财政责任,为民事责任和财政责任的统一体。而经深究,机关法人并非是一个独立的责任主体,责任独立性并不是机关法人资格认定的必要条件。对于机关法人责任的具体问题,如地方政府破产,也受到预算法、财政法等公法的约束,难以独立承担私法责任。基于机关法人财产和责任非独立的现实,若发生重大民事交易活动,机关法人原则上应当独立承担民事责任。而欲构造和提升机关法人的责任能力,需从责任形态、责任拓补、责任实现等方面予以再造,并形成以独立责任为主,辅之于补充责任的机关法人责任体系。

Person of state organ should bear the civil liability for"civil activities are needed to perform functions".From the perspective of financial law,the process of bearingcivil liability is the process of financial expenditure.The liability of person of state organ is not only a kind of civil liability,but also a kind of financial liability,which is the unity of civil liability and financial liability.It is found that person of state organ is not an independent subject of responsibility,and the independence of responsibility is not a necessary condition for the qualification of person of state organ.For the specific problems of person of state organ,such as the bankruptcy of the local government,it is also restricted by the budget law,the financial law and other public laws,so it is difficult to bear the responsibility of private law independently.Because of the fact that the property and responsibility of person of state organ are not independent,In case of major civil transactions,person of state organ shall bear civil liability independently in principle.In order to construct and improve the responsibility ability of person of state organ,it is necessary to reconstruct the form of responsibility,the extension and supplement of responsibility,and the realization of responsibility,and form person of state organ responsibility system with independent responsibility as the main part,supplemented by supplementary responsibility.