從宗教團體自治檢討宗教團體財務公開的合憲性

憲法第13條保障人民的宗教自由，但多年來利用宗教犯罪的案例陸續出現，使國家在保護宗教自由的同時，開始注意到宗教管制的需要，而宗教團體也成為國家管制的首要對象。2009年，立法院內政委員會審查通過宗教團體法草案，其中草案第22條課予宗教團體會計義務，引起了在宗教自由的保障下，國家可否要求宗教團體公開財務收支報告的爭議。因此，本文將從宗教團體法草案第22條的規定出發，先釐清其爭議。再以宗教團體為中心，建構「宗教團體自治」在憲法上的保障，並探討國家對宗教團體自治的限制。最後提出「自治與自治行政」的概念，作為國家限制宗教團體自治的界限，並回頭檢討宗教團體法草案第22條的相關問題。

關鍵字

宗教團體自治；自治；自治行政；財務公開；會計基礎；宗教自由

並列摘要

The freedom of religion is guaranteed by the Article 13 of the Constitution. Because of the cases of religious crime over the years, the needs of religious control began to be noticed while protecting religious freedom, and religious groups also become the primary object of national control. In 2009, the draft of the Religious Groups Law had been passed through by the Internal Administration Committee of the Legislative Yuan. Among them, religious groups have been required of accounting obligations by Article 22 of the draft, which causes the discussion that, whether the state can require religious groups of the financial disclosure or not, while under the protection of religious freedom. Therefore, the Article will clarify the controversy associated with Article 22 of the draft of the Religious Groups Law. And then this Article will build the guarantee of the religious group autonomy under the Constitution, which around the religious groups, and will research the national restrictions on religious group autonomy. Finally, the concept ”autonomy and autonomous administration” will be raised as the boundary of state restrictions on religious group autonomy, and go back to review the issues related to Article 22 of the draft of the Religious Groups Law.