我國財團法人代表機關職權之探討

The Exploration of Foundation's representative authority in Taiwan

莫百浩(Pai-Hao Mo)

指導教授 ： 廖蕙玟

國立中正大學/管理學院/會計資訊與法律數位學習碩士在職專班/碩士(2012年)

摘要

摘 要

財團法人這種組織普遍存在於現今社會，但一般有關財團法人之管理依據，皆依民法之規定來辦理。而民法僅以總則篇第59條至第65條共7條的條文規範，明顯不足對包羅萬象的財團法人為一體適用之規定，故仰賴各目的事業主管機關，基於管理權責而分別制定有關財團法人之監督準則或要點來加以輔助管理。但因主管機關不同，而各自本於職權管理而發布之行政命令，反而造成同樣為財團法人，卻因主管機關不同，而產生某些層面的管理上差異，是否公平及符合民法財團法人之精神?有進一步探討之必要。

而財團法人並無類似社團法人社員總會之組織，故其依民法第27條之規定，由董事為代表機關。既財團法人之運作以董事為核心，故對董事職權行使的探討即可了解整個財團法人運作的全貌，故此部分亦為本文中最主要的論述，諸如捐助章程之修改、捐助人與董事的地位、董事報酬、及民法上利害關係人之認定等問題，皆在本文中有探討。

另，行政院於2010年3月18日完成財團法人法草案，已送交立法院審議。此草案之發展，關係到我國財團法人未來之發展，其提供了財團法人較為統一的法律規定，可去除為人詬病甚久之管理規定不統一之積弊，對財團法人未來之發展甚為重要。但是否仍有不足或反生疑義之問題產生?此部分，亦為本文的論述重點，本文最後以此部分之探討作結論。

關鍵字

財團法人 ； 財團法人董事 ； 監察人 ； 任期 ； 捐助人 ； 捐助章程 ； 獨立機關 ； 董事薪酬 ； 董事會決議 ； 章程修改 ； 營利行為 ； 利害關係人 ； 節稅行為

並列摘要

Abstract

Foundation of this organization is commonly found in today's society, but the general management of the Foundation based conus to the provisions of the Civil Law Office Management. Civil law but only the provisions of General Provisions articles 59 to 65 total 7 specification, significantly less than the applicable requirements of Foundation as one of the all-inclusive, it relies on various industry competent authority, respectively, based on the powers and responsibilities of the management development of consortia legal supervision of guidelines or points to be supplemented by management. But the competent authorities, each of this release in terms of management and executive order, but caused by the same Foundation, because of the competent authority, arising from differences on certain aspects of management, whether it is fair and in line with the spirit of the Civil Law Foundation ? there is need for further study.

The Foundation does not have the organization of the Federation of similar juridical association members, and therefore the provisions of section 27 of the Civil Code, as represented by the directors authority. Position the operation of both Foundation directors, so the exercise of director of explore, to understand the picture of the operation of the entire Foundation, and therefore the most important part is also in this article discussed, such as contributions to the charter modification, donors and directors directors' remuneration, and civil law, interested parties identifying issues, are in this article explore.

Also, the Executive Yuan on March 18, 2010 to complete the draft law on the Foundation, has been sent to the Legislative Yuan for deliberation. The development of this draft, related to the future development of China's Foundation, which provides a more uniform legal provisions of the Foundation can be removed been criticized for a long time the regulations are not uniform long-standing, is important for the future development of the Foundation. But whether there is still insufficient or the Anti-born doubt the problem? This section also discusses the focus of this article, Finally, this part of a conclusion.

並列關鍵字

Foundation ； Foundation Directors ； Supervisors ； term ； donors ； donor charter ； the independent authority ； the directors' remuneration ； the Board of Directors resolution ； amendment of the regulations ； profit-seeking behavior ； the tax saving behavior

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