摘要
根据《民法典》,普惠性民办幼儿园被定位为非营利法人下的捐助法人。将普惠性民办幼儿园定位为非营利法人具有合法性,但将所有普惠性民办幼儿园定位为捐助法人值得商榷。普惠性民办幼儿园捐助法人的定位不符合大多数普惠性民办幼儿园非捐助举办的实情和捐助法人的基本特征,有违财团法人的理论基础和基本常识。借鉴国际经验、社团法人和财团法人理论,遵循中国非营利法人公法管制传统,我们可将普惠性民办幼儿园分别定位为捐助法人和社会服务机构法人,同时应对《基金会管理条例》和《民办非企业单位登记管理条例》进行修订,明确法人的内部治理架构,完善政府的外在监管,既保护“非捐助”社会力量参与举办学前教育事业的热情,又确保普惠性民办幼儿园非营利的目的。
According to the Civil Code,inclusive private kindergartens are defined as non-profit legal persons and donation legal persons.It is legitimate to define inclusive private kindergartens as non-profit legal persons.However,it is debatable to define all inclusive private kindergartens as donor legal persons.The definition of inclusive private kindergartens as donation legal persons does not conform to the fact that most inclusive private kindergartens are not organized with donation and the basic characteristics of the donation legal person,and it also violates the theoretical basis of the financial legal person.Drawing on the international experience and the theory of consortium and following the tradition of public law regulation of non-profit legal persons in China,we can specifically define inclusive private kindergartens as non-profit legal persons as donor legal persons and social service organization legal persons.In addition,the corresponding administrative regulations should be revised and improved to determine their respective behavior boundaries,provide corresponding legal basis for the supervision of the competent departments,and protect the enthusiasm of“non-donor”social forces to participate in the organization of preschool education.
作者
彭茜
郭凯
PENG Qian;GUO Kai
出处
《华南师范大学学报（社会科学版）》
CSSCI
北大核心
2021年第4期69-77,206,共10页
Journal of South China Normal University：Social Science Edition
基金
国家社会科学基金“十三五”规划教育学一般课题“社会文化理论视角下两岸幼儿园中华优秀传统文化课程开发的比较研究”(BHA190154)。
关键词
普惠性民办幼儿园
《民法典》
非营利法人
捐助法人
社会服务机构法人
inclusive private kindergartens
The Civil Code
consortium legal person
non-profit legal person
donor legal person
legal person of social service organization
