中国民间公益法人制度现代化的路径选择

The Path Choice to the Modernization of the Voluntary Public Benefit Corporation System in China

基于民间自治属性、公众受益目的与无所有者治理的特质,民间公益法人是中国社会治理体系现代化诸多目标的实现方式之一。应从公私边界、资格认定、问责模式的递进维度,纠正抑制民间公益法人发展的基础性制度偏移,进而确立其制度现代化的路径选择。对于因惯性延续官办传统而引发的公私边界不清,应以私法人为模型设计民间公益法人及其可选组织类型的制度框架,进而将监管内涵从严格管制转换为公益目的导向型比例监管。对于因割裂性借鉴法系经验而导致的资格认定规则支离破碎,可在将慈善目的等同于公益目的的基础上,将民法典中的民间公益法人资格并入慈善组织资格,进而确立其与既存财税优惠资格的绑定机制,并全面强化慈善组织的财税专项优惠。对于因不当引入公司法理而导致的问责模式畸轻畸重,应明确会员等内部机构组成人员的信义责任,在适当限缩捐助法人利害关系人范围并提高诉讼启动门槛的同时,将利害关系人与监管者共享的诉权机制拓展至全体民间公益法人,并可配置检察公益诉讼制度。

Voluntary public benefit corporations,with such characteristics as autonomous attributes,public benefit purposes,and governance without owners,have become indispensable means for achieving many goals of the modernization of social governance.It should correct the fundamental institutional deviations that restrain the development of voluntary public benefit corporations from the progressive dimensions of public-private boundaries,status recognition,and accountability models,thereby establish its path choice to modernization.As to the vague public-private boundaries resulting from the inertial continuation of the tradition of government-run public benefit undertakings,an institutional framework governing voluntary public benefit corporations and the types of organizations available to them should be designed on the basis of the model of private law corporations,and the connotation of regulation should be changed from strict control to public benefit purpose-oriented proportional regulation.With regard to the fragmentation of the rules on the recognition of the public benefit status resulting from the isolated drawing on experiences of different families of law,it should incorporate the status of voluntary public benefit corporation under the Chinese Civil Code into charity status on the basis of equating charitable purposes with public benefit purposes,thereby establish an integral mechanism for binding charity status to the current tax exemption status,and further strengthen the comprehensive special preferential treatments for charitable organizations.With regard to the imbalanced accountability models resulting from the improper importation of corporate theories,it should clarify the fiduciary liabilities of members of internal organs,expand the application of the litigation rights mechanism co-owned by interested persons and regulators to all voluntary public benefit corporations while reasonably limiting the scope of interested persons and raising litigation thresholds for them,and supplement it with the procuratorial public interest litigation system.