【摘要】 从实证分析的角度来看,我国目前涉及非营利法人从事营利活动的立法有与现实相脱节之嫌,难以满足非营利法人发展之需求。而此次《民法总则》又强调非营利法人"不得分配所得利润","不得分配剩余财产"之本质,不再仅仅局限于其"非营利性",为与将来之民法典相协调并能满足非营利法人发展需求,应打破现行非营利法人立法体系,构建统一的《非营利法人法》,奠定非营利法人的从事营利活动之地位,并对其从事营利活动进行合理规制,以期能够引导非营利法人持续健康发展。更多还原

【Abstract】 From the perspective of empirical analysis,legislation of non-profit corporation engagement in profit making activities in China is disjointed from the reality,which is hardly meet the needs of the development of non-profit legal corporation. General Provisions of Civil Law emphasizes the essence of "no distribution of profits"and "no distribution of residual property"of nonprofit corporation,which is no longer confined to its "non-profit". In order to coordinate with the future civil law corpus and meet the development needs of non-profit corporation,the current legislative system of non-profit corporation should be broken. A united Non profit Corporation law should be established. The status of non-profit corporation engagement in profit making activities should be established. Reasonable regulations for their profit making activities should be made in order to guide the continuous and healthy development of non-profit corporation.更多还原