摘要
慈善基金会也会出现利益输送问题,即利益冲突问题,应加大对慈善基金会的规制。美国采取对公共慈善组织和私有基金会分别规制的手段。相比之下,中国的监管尚不健全。中国在基金会分类管理、关联交易行为的划定、基金会审计等方面都未能作出充分的规定,导致中国在基金会监管方面漏洞频出。所以,中国应该借鉴美国的经验,完善中国的相关立法。
Conflict of interests may also emerging in Charitable Foundations. Therefore, it is important to enhance the regulations of charitable foundations. America classifies the foundations into two categories： the private foundation and the public charity. Compared with America, the relative regulations in our country is not so perfect. The regula- tions such as classification of foundations, making-sure the self-dealing, audit are not enough. In consequence, heaps of loopholes emerge. Therefore, to learn from America and complete the relative legislation is important.
出处
《北京航空航天大学学报（社会科学版）》
2012年第1期51-56,共6页
Journal of Beijing University of Aeronautics and Astronautics：Social Sciences edition Edition
作者简介
赵明（1966-），男，四川营山人，教授，博士，研究方向为法律文化、传统法律思想．
