论我国基金会制度的完善——以与公益信托的融合为视角-on the perfection of chinas foundation system —— from the perspective of integration with public trust.docxVIP

摘要摘要自我国首家基金会—中国儿童少年基金会成立至今，基金会在我国已有三十余年的 历史。在这期间，基金会取得了较快的发展，但同时也暴露出不少问题，比如数量少、 规模小，运行成本高，公益资金缺乏，监督管理体系不科学等，这些问题严重制约了基 金会在我国的发展。而相比之下公益信托设立简便、灵活性强，运行成本低，监督管理 体系较为科学，有利于实现捐赠财产的增值保值等优势，恰好能弥补基金会制度的不足， 两者融合发展是我国公益事业发展的最佳选择。关于基金会和公益信托的关系，目前我国学术界主要存在两种观点，即“二元论” 和“融合论”。在本文中，作者采“融合论”，认为基金会和公益信托可以实现优势互补， 共同促进我国公益事业的发展。本文以壹基金为例深入剖析了我国基金会存在种种问题 的原因，包括自身原因和法律的缺失两方面。指出基金会与公益信托融合发展是完善其 自身问题的必由之路，是我国公益事业发展的必然趋势。在这方面已有美国的成熟经验 可以借鉴。另外本文还创造性的对我国基金会与公益信托的融合发展尝试进行一些具体 的制度安排，提出了两者融合可选择的两种模式，及相应连接机制的构建：引入公益信 托监察人制度，将捐赠人、基金会、受赠人的权利义务信托化，鼓励信托投资公司的发 展，另外还需加强其他配套设施建设，比如完善相应的税收政策，加强公益事业管理机 构的协调合作，逐步完善相关信息披露制度等。关键词基金会公益信托融合制度安排AbstractAbstractSince the first foundation - China Youth Development Foundation had been set up, the foundation in our country has a history of more than 30 years. During this period, the foundation has achieved rapidly development, but also exposed many problems, such as quantity and small size, less operation cost is high, the lack of public welfare funds, supervision and management system is not scientific, etc., these problems seriously restrict the development of the foundation in our country. And set up charitable trust is simple, strong flexibility, low running cost, supervision and management system more scientific, the advantages of the advantageous to realize the value of donated assets value, just can make up for the inadequacy of the foundation system, the fusion development is the best choice of the development of Chinas public welfare undertakings.At present, there are academia mainly two views about the relationship between the foundation and charitable trust, namely dualism and integration theory.In this article, the author adopt integration theory, which is the foundation and charitable trust can realize the complementary advantages, promote the development of public welfare undertakings in our country. This article in the foundation, for example, a deep insight into the reasons of the problems existing in Chinese foundation, including two aspects of the