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1998年至2001年的学术界,包括法学界,已经开始关注非营利组织。法学界的研究角度比较多,更多的是关注非营利组织的崛起现象,强调政府监管,较少涉及非营利组织的研究责任追究制度。2002年到2007年的非营利组织研究成果中较新颖的是:构建跨越民法、税法、行政法、竞争法等法域的一系列规则束来规制非营利组织,强调组织自治和政府监管结合,通过社会团体章程进行规制非营利组织的行为,强调非营利组织的自律和他律结合。从2008年至今的研究中,《物权法》颁布后主张对非营利组织财产平等保护,开始关注非营利组织的董事违反注意义务、忠实义务的民事责任,开始关注国际非政府组织的问题,开始关注同行监督、社会监督,提出民间组织的监管,继续关注信息公开制度,同样要求进行税法规制、财务税收制度等。
From 1998 to 2001, academics, including the legal community, have started to pay attention to non-profit organizations. Law jurisprudence is more research perspective, more attention is paid to the rise of non-profit organizations, emphasizing government regulation, less involved non-profit organizations research accountability system. Among the non-profit organizations’ research results from 2002 to 2007, the newer ones are: to construct a series of rules that span civil law, tax law, administrative law, competition law and other jurisdictions to regulate non-profit organizations, emphasize the combination of organizational autonomy and government regulation, The regulation of social groups regulate the behavior of non-profit organizations, emphasizing the combination of self-discipline and self-discipline of non-profit organizations. From 2008 to the present, after the promulgation of the Real Right Act, Property Rights Law advocates equal protection of property of non-profit organizations, begins to pay attention to the non-profit organization’s directors’ civil liability of disregard of duty of care and faithful obligation, begins to pay attention to the issue of international non-governmental organizations and begins to pay attention Peer supervision, social supervision, put forward the supervision of non-governmental organizations, continue to focus on the system of information disclosure, the same requirements of the tax laws and regulations, the financial tax system.