CAJ | 학술논문

现代慈善是一种公益伦理，它往往需要通过市场机制、商业原理去配置慈善资源。营利组织可通过“非营利性”手段为履行社会责任，而非营利组织可通过营利性手段使组织永续发展。但是，“慈善”和“商业”行为还是存在本质区别，因而仍有必要加强化慈善商业化监管。建议出台相应法律，完善营利法人社会责任制度，加强非营利法人的法人治理结构，建立慈善信义法律关系，将营利性法人的“非营利性”和非营利性法人的“营利性”行为纳入法制的轨道。
현대자선시일충공익윤리，타왕왕수요통과시장궤제、상업원리거배치자선자원。영리조직가통과“비영리성”수단위리행사회책임，이비영리조직가통과영리성수단사조직영속발전。단시，“자선”화“상업”행위환시존재본질구별，인이잉유필요가강화자선상업화감관。건의출태상응법률，완선영리법인사회책임제도，가강비영리법인적법인치리결구，건립자선신의법률관계，장영리성법인적“비영리성”화비영리성법인적“영리성”행위납입법제적궤도。
Charity in modern times is a public ethics, which often needs the market mechanism and com- mercial principle to allocate charity resources. For- profit organizations can fulfill their social responsibilities with non - profit means while non - profit organizations can ensure the organization' s sustainable development by means of making profit. "Charity act", however, is essentially different from that of "commercial act"; therefore, it is still imperative to enhance the supervision of charity commercialization. The paper thus sug- gests that appropriate legislation should be formulated, the social responsibility system of profit - making cor- porations be improved, the corporate governance structure of the nonprofit corporation be strengthened, the le- gal relationship of charities justice be established, the "for - no - profit charity acts" of legal for - profit or- ganizers and "for - profit charity acts" of legal non - profit organizers be put under the supervision of national legal system.