德国对非政府组织的管理及启示
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摘要
德国非政府组织所扮演的角色与立法、司法、行政、媒体部门相当,被合称为德国"民主制度的五大支柱"。同时,其在公民社会中所发挥的良性互动与积极参与作用也是德国经济、社会秩序得以正常运转的重要保障。无论是从数量规模、普及程度还是业务领域等角度看,德国业已成为非政府组织最为发达的国家之一。其对非政府组织在法律体系建设、登记注册、财政审查、税收监管制度等方面成熟的管理经验也先后被其他国家效仿。针对当前非政府组织在发展过程中所面临的问题,应当立足于我国实际情况,从立法、理念、制度建设等方面充分借鉴德方科学先进的管理经验,以期实现我国对非政府组织管理的质效提升。
German Non-Governmental Organizations(NGOs) play the same role as the legislative,judicial, administrative and media sectors, which are collectively called the "Five pillars of the German democratic system". And its positive interaction and active participation in civil society is also an important guarantee for the normal operation of economy and social order. Germany has become one of the most developed countries in terms of the number, scale, popularity and business scope of NGOs. Its mature management experience in the construction of legal system, registration, financial review, tax supervision system and other aspects of NGOs has also been followed by other countries. In view of the current problems faced by NGOs in the process of development, we should base on the actual situation of China, draw lessons from the scientific and advanced management experience of Germany in terms of legislation, philosophy and system construction, so as to improve the quality and efficiency of NGOs management in China.
German Non-Governmental Organizations(NGOs) play the same role as the legislative,judicial, administrative and media sectors, which are collectively called the "Five pillars of the German democratic system". And its positive interaction and active participation in civil society is also an important guarantee for the normal operation of economy and social order. Germany has become one of the most developed countries in terms of the number, scale, popularity and business scope of NGOs. Its mature management experience in the construction of legal system, registration, financial review, tax supervision system and other aspects of NGOs has also been followed by other countries. In view of the current problems faced by NGOs in the process of development, we should base on the actual situation of China, draw lessons from the scientific and advanced management experience of Germany in terms of legislation, philosophy and system construction, so as to improve the quality and efficiency of NGOs management in China.
引文
[1]王名.非营利组织的社会功能及其分类[J].学术月刊,2006(9):8-11.
[2]李水金.中国非营利组织管理[M].北京:首都师范大学出版社,2015.
[3]中国现代国际关系研究院课题组.外国非政府组织概况[M].北京:时事出版社,2010.
[4]王名,李勇,黄浩明.德国非营利组织[M].北京:清华大学出版社,2006.
[5]吴玉章.社会团体的法律问题[M].北京:社会科学文献出版社,2004.
[6]何静.国外非政府组织的管理模式及对中国的启示[J].学术探索,2013(6):64-68.
[7]李荣华.西方国家政府对非政府组织监管的特点及对我国的启示[J].中国社会组织,2013(4):51-52.
[8]王川兰,彭希哲,(英)Howell·J.社会组织与国家治理:中外比较研究[M].上海:复旦出版社,2016.
(1)《民法总则》第三章规定:“非营利法人是为了公益或者其他非营利目的成立,不向出资人、设立人或者会员分配所取得利润的法人。”
[2]李水金.中国非营利组织管理[M].北京:首都师范大学出版社,2015.
[3]中国现代国际关系研究院课题组.外国非政府组织概况[M].北京:时事出版社,2010.
[4]王名,李勇,黄浩明.德国非营利组织[M].北京:清华大学出版社,2006.
[5]吴玉章.社会团体的法律问题[M].北京:社会科学文献出版社,2004.
[6]何静.国外非政府组织的管理模式及对中国的启示[J].学术探索,2013(6):64-68.
[7]李荣华.西方国家政府对非政府组织监管的特点及对我国的启示[J].中国社会组织,2013(4):51-52.
[8]王川兰,彭希哲,(英)Howell·J.社会组织与国家治理:中外比较研究[M].上海:复旦出版社,2016.
(1)《民法总则》第三章规定:“非营利法人是为了公益或者其他非营利目的成立,不向出资人、设立人或者会员分配所取得利润的法人。”