宗教自由與宗教團體財務資訊公開化合憲性之探討－以新版內政部宗教團體法草案財務公開化規定為中心

The Discussion of the Freedom of Religion and Disclosure of Financial Information of Religious Group under the Constitution-Focus on the Disclosure of Financial Information in the New Draft of Religious Groups Law

余淑芳(Shu-Fang Yu)

《玄奘佛學研究》 24期 (2015/09) Pp. 169-190

摘要

宗教自由及言論自由是憲法保障的基本人權。人民有信仰宗教及集會結社的自由，亦有言論的自由，當宗教團體由於財務報表未公開透明化，導致諸多言論爭議時，此時，究竟應保護宗教團體的宗教自治權，或是保護社會大眾的言論自由，殊值深思。本文以宗教團體財務資訊公開為中心，先探討憲法宗教自治之內涵及精神，確立宗教自治中「財政自主權」的範圍，再從「宗教管制」的觀點，討論財務資訊公開化是否為宗教管制上的必要手段，最後，藉助美國對於非營利組織財務公開化觀點之改變，討論內政部新版宗教團體法草案對於財務公開化的立法精神及公開化的程度。

關鍵字

宗教自治 ； 宗教團體 ； 宗教自由 ； 財務資訊公開 ； 宗教團體法草案

並列摘要

Freedom of religion and freedom of expression are fundamental human rights guaranteed by the Constitution. On the one hand, individuals have the right to their religious faith, but on the other hand, individuals also have the freedom of speech. It can lead to disputes when religious groups do not have transparent financial statements. Whether to protect the religious group's financial autonomy or to protect the community's freedom of speech is worthy of discussion. This paper focuses on discussing the disclosure of financial information of religious groups. First, I want to discuss the connotation and the spirit of religious autonomy in the Constitution, and to establish the scope of ＂financial autonomy＂ in the religious sense. Second, from the view of religious governance, I would like to discuss that financial information disclosure is necessary. Last, based on the experience in the United States for the disclosure of financial information of non-profit organizations, I would like to discuss the level and degree of disclosure of financial information in the government's new Draft of Religious Groups Law.

並列關鍵字

Religious group autonomy ； religious group ； freedom of religion ； disclosure of financial information ； the new Draft of Religious Groups Law

參考文獻

許育典、蔡汶含(2013)。從宗教團體自治檢討宗教團體財務公開的合憲性。東海大學法學研究。39

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大法官會議釋字第573 號解釋理由書，「司法院大法官」網站：http://www.judicial.gov.tw/constitutionalcourt/p03_01.asp?expno=573 ， 2004.2.27公布。2015.6.15 線上查索

內政部民政司新聞稿，〈內政部：宗教團體法草案改版再出發〉：http://www.moi.gov.tw/dca/01news_001.aspx?sn=9457，2015.5.7。2015.6.15線上查索

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