本文關鍵詞： 公有宗教財產(chǎn) 法律制度 監(jiān)管主體 監(jiān)管內(nèi)容 監(jiān)管方式　出處：《西南大學》2017年碩士論文　論文類型：學位論文

【摘要】：宗教財產(chǎn)作為宗教事務的核心,是依法治理宗教事務的關鍵問題。宗教財產(chǎn)包括公有宗教財產(chǎn)和非公有宗教財產(chǎn),公有宗教財產(chǎn)是國家所有或集體所有的宗教財產(chǎn)。我國土地公有制性質(zhì)以及對于歷史文物的特殊保護,映射到公有宗教財產(chǎn)監(jiān)管領域,表現(xiàn)為我國公有宗教財產(chǎn)監(jiān)管對象主要包括宗教土地、宗教文物。公有宗教財產(chǎn)因其所有權人與使用者、管理者相分離的特殊結構,成為依法規(guī)范宗教財產(chǎn)管理的重要課題。我國現(xiàn)行公有宗教財產(chǎn)監(jiān)管的法律規(guī)定,從不同法律位階、不同部門法對宗教財產(chǎn)權屬確認、財產(chǎn)監(jiān)管、財務管理等方面作出規(guī)定,涉及民事基本法、宗教特別法、地方性法規(guī)以及其他法律規(guī)定。雖然我國公有宗教財產(chǎn)監(jiān)管法律制度正走向體系化、法律化、細致化之路,但其仍存在邏輯混亂、用語模糊、條文空泛的缺點。我國公有宗教財產(chǎn)監(jiān)管存在的問題還表現(xiàn)在公有宗教財產(chǎn)的監(jiān)管主體、監(jiān)管內(nèi)容、監(jiān)管方式三個層面。在監(jiān)管主體方面,一是宗教事務部門監(jiān)管職權不明確、監(jiān)管缺位,二是公有宗教財產(chǎn)監(jiān)管主體除宗教事務部門之外,還牽涉文物保護部門、土地行政管理部門、審計部門、旅游管理部門等,不同監(jiān)管主體之間的職權劃分不明確、協(xié)調(diào)機制不完善。在監(jiān)管內(nèi)容方面,一是法律規(guī)定缺乏目的性使用原則,導致職能部門缺乏判斷宗教組織使用公有宗教財產(chǎn)的行為是否符合宗教性用途的法律依據(jù);二是使用公有宗教財產(chǎn)產(chǎn)生的收益缺乏全面的財務管理制度,容易滋生私分、侵占公有宗教財產(chǎn)收益的行為;三是宗教組織使用公有宗教財產(chǎn)的行為缺乏集體決策機制,無法確保公有宗教財產(chǎn)的使用符合謹慎合理的原則。在監(jiān)管方式方面,一是《宗教事務條例》賦予宗教事務部門被動式的監(jiān)管職權,難以對公有宗教財產(chǎn)的實際情況全面掌握;二是公有宗教財產(chǎn)的使用、收益、管理情況缺乏全面的信息披露;三是信教群眾、其他團體以及社會公眾難以參與公有宗教財產(chǎn)監(jiān)督,對此提出的異議缺乏有效救濟途徑。因此,公有宗教財產(chǎn)監(jiān)管法律制度研究需要從監(jiān)管主體、監(jiān)管內(nèi)容、監(jiān)管方式三個方面著手。在監(jiān)管主體方面,首先,需要立法賦予宗教事務部門主動監(jiān)管職權,協(xié)調(diào)多個監(jiān)管主體監(jiān)管職權的關系;其次,解決鄉(xiāng)、村一級公有宗教財產(chǎn)管理事務較多但宗教事務管理人員短缺的問題;最后,發(fā)揮宗教協(xié)會的監(jiān)管職能,強化公有宗教財產(chǎn)的監(jiān)管。在監(jiān)管內(nèi)容方面,首先,以目的性使用為核心,重構公有宗教財產(chǎn)監(jiān)管內(nèi)容,以此保障宗教土地、宗教文物的使用、收益符合宗教性用途,為過度消費公有宗教財產(chǎn)的商業(yè)化亂象正本清源;其次,以公有宗教財產(chǎn)為核心,監(jiān)管宗教組織對宗教土地、宗教文物的財產(chǎn)管理情況,以此規(guī)范宗教組織公有宗教財產(chǎn)使用、收益行為;最后,通過借鑒日本《宗教法人法》的責任役員制和集體決策制,規(guī)范我國公有宗教財產(chǎn)的使用行為。在監(jiān)管方式方面,首先,通過借鑒日本《宗教法人法》的公示制度,從信息披露的對象、披露的內(nèi)容、披露的方式、披露的法律效力四個層面為構建我國公有宗教財產(chǎn)的信息披露制度提供思維路徑;其次,借鑒美國利用稅收杠桿監(jiān)管宗教組織營利行為的手段,我國可采取對宗教組織不正當利用公有宗教財產(chǎn)獲取收益的行為課以稅收負擔,監(jiān)管其違規(guī)使用、收益公有宗教財產(chǎn)的行為;最后,通過日本、韓國宗教財產(chǎn)登記制度的比較法考察,為構建我國宗教土地、宗教文物財產(chǎn)登記制度提供有益借鑒,不斷完善我國公有宗教財產(chǎn)監(jiān)督方式。
[Abstract]:The religious property as the core of religious affairs, is a key problem in management of religious affairs according to law. Religious property including public religious property and non - religious property, public property is the property of all religious religious or collective all countries. China's land ownership nature and special protection for historical relics, mapping to public supervision in the field of religious property for our country, the public supervision of religious property objects including religious land, religious relics. Public ownership of religious property because of its special structure and user management of phase separation, become an important topic of religious property management standards in accordance with the law. Legal provisions of China's current public regulation of religious property, from different legal position is different department law ownership of religious property confirmation, property supervision, financial management and other regulations, involving civil law, religious law and local law Regulations and other provisions of the law. Although our country public religious property supervision legal system is to system, legal, and meticulous way, but there are still logical confusion, vague language, vague shortcomings existing in our country's public provisions. The regulation of religious property also have religious property in the public supervision, supervision the contents of three aspects, the ways of supervision. The supervision subject, is a department of religious affairs supervision authority is not clear, lack of supervision, public supervision of the main two religious property except the Department of religious affairs, but also involves the Department of cultural relics protection, land administration department, audit department, Department of Tourism management, is not clear between different regulatory bodies the division of functions and powers, the coordination mechanism is not perfect. In the supervision content, a law is lack of purpose use principle, lead to the lack of functional departments to determine religious organizations using public religious property The legal basis for the production of behavior is consistent with the religious purposes; two is the use of public religious property income lack of a comprehensive financial management system, easy to breed embezzle public religious property income behavior; three is the behavior of religious organizations to use public religious property lack of collective decision-making mechanism, to ensure the use of public property in accordance with the religion prudent and reasonable principle. In the way of supervision, is a "religious affairs Ordinance to the religious affairs department passive regulatory authority to the public to fully grasp the actual situation of religious property; the two is to use the public, religious property management income, lack of comprehensive information disclosure; three is the masses of believers, and other social groups the public to participate in public religious property supervision, this objection is lack of effective relief way. Therefore, the public supervision of religious property law system. The need to monitor the content from three aspects, the subject of supervision, supervision of the regulatory body., first, need to endow the religious affairs department active supervision authority, coordination of multiple regulatory body regulatory authority; secondly, to solve the township, village level public affairs management of religious property but more religious affairs management personnel shortage the problem; finally, give full play to the religion Association's regulatory functions, strengthening public religious property supervision. In the supervision content, first of all, the purpose of use as the core, the reconstruction of public religious property supervision content, to the protection of religious land use, religious heritage, religious benefits in line with commercial purposes, to the public the chaos of religious property excessive consumption; secondly, in which the public ownership of religious property as the core, regulation on religious religious land, property management of religious relics, in order to regulate the organization of public religion The use of religious property, income behavior; finally, by drawing on the responsibility of officer system and collective decision-making system of Japanese religious Corporation Law > <, behavior norms of our public religious property use. In the aspect of ways of supervision, first of all, with the reference of Japanese religious legal law > < the publicity system, from the object of information disclosure, disclosure the contents, disclosure, disclosure of the legal effect of four level thinking path for the construction of China's public information disclosure system of religious property; secondly, from the United States the use of tax leverage regulatory means profit behavior of religious organizations, religious organizations in China can adopt the unfair use of public property to obtain income tax burden imposed on religious behavior. The supervision of the illegal use of public benefits, religious property behavior; finally, through the comparative study of Japan and South Korea religious property registration system, for the construction of China's religious land, religious heritage property The system of registration of production provides useful reference and perfected the way of supervision of public religious property in our country.

【學位授予單位】：西南大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：D922.19

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