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慈善组织的治理与商业公司本无本质不同,因此同样会发生利益输送行为,而由于特有的财产权结构和市场环境,对慈善组织利益输送行为的治理不能完全照搬商业公司治理利益输送交易的规则。美国、俄罗斯和英国形成了各具特色的慈善组织利益输送的治理规则。我国正在进行的慈善立法应当充分借鉴美国、俄罗斯和英国的相关经验,对慈善组织利益输送交易进行明确的法律定位和界定,对可允许的利益输送交易规定明确的程序和实体规则,并对违规进行的利益输送交易设定严密科学的责任追究机制。
Since the governance of charitable organizations is essentially different from that of commercial companies, the same happens to the transfer of benefits. However, due to the peculiar property rights structure and market environment, the governance of the charitable organizations’ interest transfer can not completely copy the rules governing the transfer of profits by commercial companies. The United States, Russia and the United Kingdom formed the governing rules for the delivery of distinctive charitable organizations’ interests. China’s current charity legislation should fully draw on the relevant experience of the United States, Russia and the United Kingdom, clearly define the legal position and definition of the charity’s interest transfer transactions, and stipulate clear procedures and substantive rules on the allowable transfer of benefits, Conduct the transfer of benefits set strict scientific accountability mechanism.