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从学理上看,慈善组织财务监管模式可分为主观主义和客观主义两种,前者对慈善财产支出比例只进行原则性规定,后者则以明确的比率数值作为限定标准。我国采取了客观主义监管模式,也形成了一套关于慈善财产监管的比例限制规则,但从《中华人民共和国慈善法》及《关于慈善组织开展慈善活动年度支出和管理费用的规定》的相关规定看,在慈善组织分类监管、慈善活动年度支出、慈善管理费用标准方面还存在实体和程序上的不足,因而引起了不小争议。鉴于这些问题主要涉及具体的比例数值,通过借鉴域外实践经验,可从明确比例数值生成的基本原则、选择适宜的比例数值生成方式、规范比例数值的生成程序等方面入手,对我国的比例限制规则予以完善。
From a theoretical point of view, charitable organizations, financial supervision mode can be divided into two subjectivism and objectivism, the former on the proportion of the charity expenditure only in principle, the latter with a clear ratio of the value as a limited standard. China has adopted the objectivist regulatory model and has also formed a set of rules on the proportionality restriction on the regulation of charitable assets. However, according to the relevant provisions of the “Charity Law of the People’s Republic of China” and the “Regulations on Annual Expenditure and Management Expenses for Charitable Activities Held by Charities” In the meantime, there are still substantive and procedural deficiencies in the regulation of the classification of charities, the annual expenditures on charities, and the standards for the cost of charity management. As a result, there has been no small controversy. In view of the fact that these problems are mainly related to the specific numerical values, we can learn from the practical experience of other countries, starting from the basic principles of the explicit proportional numerical generation, choosing the appropriate proportional numerical generation method and standardizing the proportional numerical generation procedure, To be perfect.