北京航空航天大学学报(社会科学版) ›› 2016, Vol. 29 ›› Issue (1): 76-81.DOI: 10.13766/j.bhsk.1008-2204.2015.0391

• 本期特约专家稿件 • 上一篇    下一篇

信息披露与非营利组织财产权利保障刍议

刘承涛   

  1. 浙江工业大学 法学院, 浙江 杭州 310023
  • 收稿日期:2015-08-11 出版日期:2016-01-25 发布日期:2016-01-21
  • 作者简介:刘承涛(1975—),男,江西赣州人,讲师,博士,研究方向为民法学,社会组织,商人团体.
  • 基金资助:

    中国法学会部级法学研究课题(CLS2015D009);浙江省软科学研究项目(2014C35016);浙江工业大学2013年民商法校重点学科课题(2013MZ05)

On Information Disclosure and Non-profit Organizations Insurance of Property Rights

LIU Chengtao   

  1. College of Law, Zhejiang University of Technology, Hangzhou Zhejiang 310023, China
  • Received:2015-08-11 Online:2016-01-25 Published:2016-01-21

摘要:

影响非营利组织公信力的公益丑闻,往往涉及非法侵吞、转移巨额财产、违规投资、输送利益等严重侵犯非营利组织财产的行为,突显法律在非营利组织财产权利保障上的尴尬。此情形若任其发展,不仅会使非营利组织用于公益的财产大量流失,而且会使其公信力大大降低,进而影响非营利组织为社会大众提供公共产品或服务的功能。中国目前对非营利组织财产权利法律保护不尽人意的现状,更为深层和重要的原因则是非营利组织享有免税资格的基础认识阙如,致使保障其财产权利的核心信息披露理论、制度与实践无法自洽。在保障非营利组织财产权利方面,美国信息披露制度的理论和实践经验值得借鉴。

关键词: 非营利组织, 财产权利, 信息披露, 法律保障, 公信力

Abstract:

The frequent occurrence of public scandals seriously affect the credibility of non-profit charity organizations, which often involves illegal misappropriation, diversion of huge amount of property, illegal investment, transportation and other serious violations of the interests of non-profit organizations' property.This inevitably highlights the embarrassment of legal protection on the property rights of non-profit organizations. This situation, if left unchecked, will not only decrease radically the property for public of non-profit organizations, but also greatly reduce its credibility and affect non-profit organizations inproviding goods or services for the public. The current law in China on the protection of the property rights of non-profit organizations is incomplete due to a lack of understanding that non-profit organizations should enjoy tax-exempt. This leads to inability of self-consistent in the theory of core information disclosure and the practice and system which would protect their property rights.In the protection of property rights, the theory and practice of information disclosure system in the United States is worth learning.

Key words: non-profit organizations, property rights, information disclosure, legal protection, credibility

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