本文選題：慈善組織 + 營利性活動�。� 參考：《廣西大學》2014年碩士論文

【摘要】：河南省宋慶齡基金會放貸事件是近年來我國慈善組織在從事營利活動過程中引起廣泛爭議的典型案例,它反映了慈善組織在營利活動中普遍存在的問題并促使人們反思慈善組織從事商業(yè)投資等活動的必要性。當前各國的慈善公益組織或多或少都存在著籌資難的問題,而越來越多的慈善組織為改變困境,選擇了從事營利活動來籌措資金。目前我國對慈善社會組織從事營利活動的相關(guān)法律法規(guī)還不健全,這使得現(xiàn)實中存在著諸如激進投資、挪用善款等許多問題。為改變這一現(xiàn)狀,逐步完善我國慈善組織營利活動的相關(guān)監(jiān)管制度成為了當務(wù)之急。 本文根據(jù)已有的相關(guān)理論,在閱讀文獻、收集資料和分析案例的基礎(chǔ)上,運用比較研究法,對當前慈善組織在從事營利性活動過程中所出現(xiàn)的問題進行探究,從而得出監(jiān)管層面的制度法規(guī)建議,以期提高對中國慈善組織營利活動的監(jiān)管水平并帶動整個慈善行業(yè)的健康有序發(fā)展。 本文共分為五個部分。第一部分是對河南宋慶齡基金會違規(guī)放貸案件的簡要介紹,并對論文的背景、研究方法及結(jié)構(gòu)進行了一個概述；第二部分則指出了該案件中存在的“以公益之名行謀私之實”、資金違規(guī)投資及監(jiān)督機制不完善等問題；第三部分從立法、稅收和監(jiān)督三個方面闡釋了引發(fā)該案的原因；第四部分分別分析了香港和美國慈善組織的優(yōu)秀監(jiān)管經(jīng)驗及其可供借鑒之處；第五部分則依據(jù)我國的具體國情提出了相關(guān)政策法規(guī)建議。
[Abstract]:The lending event of Song Qingling Foundation in Henan Province is a typical case in recent years in which charitable organizations in our country have caused extensive controversy in the process of engaging in profit-making activities. It reflects the common problems of charitable organizations in profitable activities and urges people to reflect on the necessity of charitable organizations engaging in commercial investment and other activities. At present, charitable organizations in various countries have more or less difficulty in raising funds. In order to change the predicament, more and more charitable organizations choose to engage in profitable activities to raise funds. At present, the laws and regulations related to charitable social organizations engaging in profitable activities in China are not perfect, which makes there are many problems such as radical investment, misappropriation of funds and so on. In order to change this situation, it is urgent to gradually perfect the relevant supervision system of charitable organization profit activities in our country. On the basis of reading literature, collecting data and analyzing cases, this paper, based on the existing relevant theories, uses comparative research method to explore the problems existing in the process of charitable organizations engaging in for-profit activities. In order to improve the supervision level of the profit activities of Chinese charitable organizations and promote the healthy and orderly development of the whole charity industry. This paper is divided into five parts. The first part is a brief introduction to the illegal lending case of Henan Song Qingling Foundation, and an overview of the background, research methods and structure of the paper. The third part explains the causes of the case from three aspects: legislation, taxation and supervision. The fourth part analyzes the excellent supervision experience of charitable organizations in Hong Kong and the United States and the points for reference. The fifth part puts forward the relevant policies and regulations according to the specific conditions of our country.
【學位授予單位】：廣西大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：D922.182

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本文編號：1977186