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非营利组织应当承担广泛的法律责任,已经成为实务界与学界的共识。传统观点将非营利组织的法律责任以部门法为标准,界定为行政、民事和刑事三类。这种责任划分形式未顺应法律责任发展前景与我国混合立法的现实状况。以承担对象为切入点,分析法律责任的思考模式,具有对象明确、适用直接的优势,符合诉讼实践的需要。以基金会为例,公益性非营利组织的法律责任内容,以承担对象来划分,表现为对社会公众、捐助者和受益者的责任。具体以“捐助人、受益人”为核心,赋予两者监督、检查等实体权利,突出基金会对相关利益者的责任承担。责任规范形式采取多样化方式,并与具体部门法衔接。
Non-profit organizations should assume a wide range of legal responsibilities and have become the consensus of practical circles and academic circles. The traditional view of the non-profit organization’s legal responsibility to the departmental law as the standard, defined as administrative, civil and criminal categories. This form of responsibility division does not conform to the legal liability of the development prospects and the reality of our mixed legislation. Take the object as the starting point, analysis of the legal responsibility of the thinking mode, with a clear object, apply direct advantage, in line with litigation practice needs. Take the foundation as an example, the content of the legal responsibility of nonprofit nonprofit organizations is divided according to which they bear the responsibility, and their responsibilities are to the public, donors and beneficiaries. Specific to “donors, beneficiaries ” as the core, to give both the supervision, inspection and other entity rights, highlighting the Foundation’s responsibility to the relevant stakeholders. The form of responsibility norms to take a diversified approach, and convergence with the specific departmental law.