我国慈善组织利益输送交易的判断标准

The judgment criteria of profit transfer transactions of charitable organizations in China

慈善组织利益输送案件频发,会重创大众对慈善事业的信心。明晰慈善组织利益输送交易的判断标准是规制利益输送的前提。内部关系人交易是慈善组织进行利益输送的主要方式,从界定关系人的范围、行为和主观方面的角度衡量和构建利益输送判断标准,是防范慈善组织利益输送的重要内容。我国慈善立法和司法实践应当在进一步完善慈善组织利益输送审查标准的基础上,尽快建立防范慈善组织利益输送的法律规制体系。

In recent years,the frequent occurrence of charity organizations profit transfer cases has severely damaged the public's confidence in charity.The precondition of regulating the transfer of profits is to clarify the judgment criteria of profit transfer transactions of charitable organizations,which has attracted little attention from legislation and relevant researchers.Internal stakeholder transactions are the main way for charitable organizations to deliver benefits,so it is an important content to prevent similar crimes by measuring and constructing judgment criteria from the perspective of defining the scope,behavior and fiduciary duty of stakeholders.China's charity legislation and judicial practice should establish a legal regulation system to guard against charity organization benefit transmission as soon as possible on the basis of further improving the review standard of charity organization benefit transmission.