摘要
目前,我国有关慈善捐赠的法律法规不尽完善,尤其是有关慈善捐赠余额所有权规范的缺失,使得捐赠余额所有权归属成为焦点问题。慈善捐赠过程中涉及到捐赠人、受赠人和受益人三方当事人的复杂法律关系,而慈善捐赠的法律性质是确定捐赠余额所有权归属的前提,基于慈善捐赠的法律性质,可将慈善捐赠定性为利他捐赠合同,并以此确定捐赠余额所有权的归属原则:约定优先原则与近似原则。
Currently, the laws on charitable donation are imperfect in China. In particular, the deficiency of charitable donation balance ownership has made it a focal issue. The process of charitable donation tends to be rather complicated legally in that it involves three parties--the donor, the recipient and the beneficiary. However, the legal nature of charitable donation is the premise for determining the donation balance ownership. Based on the legal nature, charitable donation should be defined as altruistic donation contract, thus ascertaining the principle for charitable donation balance ownership--principle of agreement priority and approximation.
出处
《东北大学学报（社会科学版）》
CSSCI
北大核心
2013年第4期409-413,共5页
Journal of Northeastern University(Social Science)
基金
吉林省社会科学基金资助项目(2011B372)
吉林省教育厅"十二五"社会科学研究资助项目([2012]367)
关键词
慈善捐赠
捐赠余额
所有权
利他捐赠合同
charitable donation
donation balance
ownership
altruistic donation contract
