十八届三中全会上中央提出了“国家治理能力现代化”的改革总目标，“创新型社会治理体制”成为国家治理的重要组成部分。本文选取边界条件清晰的非公募基金会为研究对象，以小视角切入来分析国家权力与社会权力/权利、政府与非公募基金会之间如何通过法治建设形成良性互动，通过回答“什么是非公募基金会”、“与政府的界限是什么”以及“如何构建非公募基金会法律规制体系”等问题，探索建立具有中国特色的非公募基金会法律制度。本文主要采取案例、文献、访谈以及比较等方法，既注重学理的深度挖掘，也着重发挥从业人员的优势，力图展现中国非公募基金会的真实图景，切实提出“真问题”，并为探求其解决之道进行了学术努力。基金会是产生于欧洲并繁盛于美国的舶来制度，非公募基金会作为中国特有的非营利组织类型，发展不过10年。本文从基金会的基本理论入手，提出非公募基金会具有“公”“私”复合的法律属性，既是私法上的财产法律制度安排，也是以公益为目的的一种社会权力主体，对其进行法律规制具有合法性基础。通过国内外比较发现，作为在国家、公民之外的第三方社会力量，政府天然地对其抱有警惕、谨慎的态度，对于基金会的法律规制也表现为政治权力的博弈。因此，本文旗帜鲜明地提出如下观点：社会主义国家应以“社会”为本，对社会权力主体应给予承认与尊重。非公募基金会能够实现第三次社会财富的再分配，推动“社会”发育，弥补政府不足，是政府的“盟友”和“伙伴”，承载着中国第三部门的希望，对其有效引导和法治化是具有中国特色社会主义的应有之意。只要理清政府与基金会的权力/利边界，划定合理范围，进行有效法律规制，就不用惧怕其社会公共性对国家权力的不良干预。具体说来，根据现有状况主张分散立法模式，应重点保障基金会的公益性、非营利性和独立性，探索与公益信托的互助模式。同时，强调法律规制的消极压抑方式是为了澄清行政权与自治权的边界，不仅要规范基金会，也应当对行政权予以规制；而积极诱导则应当成为未来国家规制的主要手段，通过开放公募权、调整税收政策、政府购买服务、组织评估等多种渠道来激励引导非公募基金会的发展。最后对《基金会管理条例》（送审稿）进行了相关评述，并就《条例》修订提出了合理化建议。
The Party Central Committee proposes the general reformation objective of modernizing the state governance capability. “Making Innovations in Social Governance System” becomes an important component of state governance. This thesis chooses the non-public foundations with clear boundary conditions as the research subject and studies the synergy between the state power and the social power/right, and between the government and non-public foundations from microscopic perspectives. It explores the strategies of establishing the legislative system for non-public foundations with Chinese characteristics, by addressing the questions of “What are non-public foundations?”, “Where are their boundaries with government?”, and “How to build the legal regulations for non-public foundations?”This thesis aims on displaying the real image of current development of non-public foundations in China through case studies, literatures, interviews and comparisons. By considering both theoretical factors and the personnel that work in this field, it raises “real questions” and discusses the potential solutions from the academic perspectives.Foundation is a foreign system that was born in Europe and bloomed in the United States. Its history as a Chinese specific non-profit organization is less than 10 years. This thesis starts from the fundamental theory of foundations, and proposes that a non-public foundation has both the “private” and the “public” legal attribute. It is not only a private property according to private law, but also a subject of social power with non-profit nature. Therefore, there is the legislative basis for legal regulation. By comparing domestic and foreign cases, it is found that foundations, as the third social subject besides the government and the citizen, receive cautious attentions from the government. The legal regulation for foundations is thus an outcome of their compromise with the political power.Therefore, this thesis states explicitly that a socialism country, based on its intrinsic “social” nature, should admit and respect the subjects of social powers. Non-public foundations that can implement the third redistribution of social wealth, facilitate the development of the “society”, and complement the function of government, are the “partners” of the government, and are expected to be the third social power of China. Effective guidance and legal regulation are essential and needed for the development of the socialism with Chinese characteristics. Given that the boundary of the powers between the government and the foundations are clearly defined and effectively regulated, adverse impact of the social publicity of the non-public foundations to the state power should not be a concern. Specifically, the multi-legislative model should be used to stress the social, non-profit and independent natures of non-public foundations, and to explore its cooperation with public trusts. In the meantime, the emphasis on passive inhibition of legal regulation is to clarify the boundary between administration and self-governance. It needs to regulate not only the foundations, but also the administrative power. The active guidance should be the main leverage of state regulation in the future. The state should stimulate and guide the development of non-public foundations through releasing the rights of public offering, adjusting the taxation regulation, and purchasing and evaluating their services. Finally, the thesis discusses “Regulation on Foundation Administration” (To Be Reviewed), and provides suggestions.
