| 法治下的美国非营利部门 |
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| 引用本文： | 赵黎青.法治下的美国非营利部门[J].学会,2013(5):5-17. |
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| 作者姓名： | 赵黎青 |
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| 作者单位： | 中共中央党校国际战略研究所,北京100091 |
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| 摘 要： | 非营利组织在美国文明发展进程中发挥了重要作用。美国的非营利组织乃至非营利部门,是在法制的保障、规约、支持与激励下形成与发展起来的。公民的结社自由权不仅由宪法予以保障,还通过制定相关法律法规予以落实。针对非营利组织,美国建立了由各州与联邦两级政府实施的规制与监督的公共管理体系。美国政府对非营利组织依法进行规制的指导思想是保障公民自由结社权的实现,支持公民结社与激励公益事业发展,同时监督非营利组织活动以抑制不良行为。联邦政府通过税收优惠机制实施对非营利组织的规制,体现了保障公民结社权利与积极支持非营利组织发展的立法意图。税收优惠机制通过年度报表制度构成公开、透明的低成本的但相当有效的监督体系。美国的相关法律根据组织创建与运作的目的以及为实现该目的而开展的活动,将非营利组织定义并划分为宗教组织、政治组织、互益组织以及公益组织四大类别。根据各类非营利组织的不同性质与职能,美国政府的规制与监督在宽严上也有所不同。
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| 关 键 词： | 法治 非营利组织 定义分类 激励监管 |
The American Non-profit Sector Governed by Law |
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| Authors: | ZHAO Li-qing |
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| Institution: | ZHAO Li-qing (Institute for International Strategy, Party School of the Central Committee of C.P.C, Beijing 100091) |
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| Abstract: | The non-profit organizations have played an important role in the development process of Ameri- can civilization. In America, the formation and development of non-profit organizations and even the non- profit sector was protected, ruled, supported and inspired by legal system. Citizens＇ right to freedom of associa- tion is not only guaranteed by the constitution, but also implemented through the enaction of relevant laws and regulations. As to the non-profit organizations, the United States established a public administration system of regulation and supervision which was implemented by the government of the states and the federal. The U.S. government＇s guiding principle of regulating non-profit organizations by law is to protect the fulfillment of citi- zens＇ right to freedom of association, support civic association and impel the development of public welfare undertakings, while overseeing the activities of non-profit organizations so as to curb bad behavior. The federal government regulates non-profit organizations through tax incentives mechanisms, which reflects the legislative intent of protect civic right of association and actively support the development of non-profit organizations. The tax incentives mechanism through annual reporting system constitutes an open, transparent, low-cost but very effective supervision system. In accordance with the purpose to create and operate an organization and the activities to achieve such purpose, the relevant laws of the United States defined and classified non-profit orga- nizations as religious organizations, political organizations, mutual benefit organizations, and public interest orga- nizations. According to the different nature and function of different non-profit organizations, the U.S. govern- ment＇s regulation and supervision is also different. |
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| Keywords: | govemed by law non-profit organizations definition and classification incentive and regulation |
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