非营利法人解释
税兵非营利法人解释
On Nonprofit Corporation
期刊名称：《法学研究》
期刊年份：
作者：税兵
单位：南京大学法学院
中文关键词：非营利法人;营利法人;法人制度;民事主体理论
英文关键词：nonprofit corporation;for-profit corporation;the system of juristic person;theory on the subject of civil law
中文摘要：
营利法人与非营利法人的区分在于不同的财产权构造，股权缺失引发出法人非营利性目的与法人控制者牟利冲动之间的紧张关系；社团法人和财团法人的区分在于不同的法人意思机关构造，使得非营利性社团法人为自律法人而财团法人为他律法人。非营利法人制度隐含着“经济人”和“道德人”之间的价值张力，使得现代民法既成为市场交易法，又成为市民生活法。因此，未来中国理想的非营利法人制度应该源于诱致性的法律变迁，而非始于强制性的国家管制。
英文摘要：
The structural characteristic of nonprofit corporation’s property right lies in the absence of stockholders' equity, which results in the tension between the nonprofit purpose of juristic person and the profit-seeking impulse of their controlling individuals. The dividing line between association and foundation lies in the structural differences of their will-forming-and-expressing organ. Consequently, association is self-regulated whereas foundation is other-regulated .The system of nonprpfit corporation implies the value tension between“reasonable person" and "moral person", and helps establish modern civil law as both market rules and livelihood rules. The ideal Chinese nonprofit corporation system in the future should originate from oriented legal vicissitudes, not from obligatory national regulation.
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