Voluntary public benefit corporations,with such characteristics as autonomous attributes,public benefit purposes,and governance without owners,have become indispensable means for achie-ving many goals of the modernization of social governance.It should correct the fundamental institutional deviations that restrain the development of voluntary public benefit corporations from the progressive di-mensions of public-private boundaries,status recognition,and accountability models,thereby establish its path choice to modernization.As to the vague public-private boundaries resulting from the inertial continuation of the tradition of government-run public benefit undertakings,an institutional framework governing voluntary public benefit corporations and the types of organizations available to them should be designed on the basis of the model of private law corporations,and the connotation of regulation should be changed from strict control to public benefit purpose-oriented proportional regulation.With regard to the fragmentation of the rules on the recognition of the public benefit status resulting from the isolated drawing on experiences of different families of law,it should incorporate the status of voluntary public benefit corporation under the Chinese Civil Code into charity status on the basis of equating charitable purposes with public benefit purposes,thereby establish an integral mechanism for binding charity status to the current tax exemption status,and further strengthen the comprehensive special preferential treat-ments for charitable organizations.With regard to the imbalanced accountability models resulting from the improper importation of corporate theories,it should clarify the fiduciary liabilities of members of in-ternal organs,expand the application of the litigation rights mechanism co-owned by interested persons and regulators to all voluntary public benefit corporations while reasonably limiting the scope of interest-ed persons and raising litigation thresholds for them,and supplement it with the procuratorial public in-terest litigation system.
voluntary public benefit corporationcorporate autonomycharitable purposefiduciary li-abilitiesChinese modernization
NETL
NSTL
万方数据
维普
