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宗教自由與宗教團體財務資訊公開化合憲性之探討 -- 以新版內政部宗教團體法草案財務公開化規定為中心=The Discussion of the Freedom of Religion and Disclosure of Financial Information of Religious Group under the Constitution—focus on the disclosure of financial information in the new Draft of Religious Groups Law |
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| Author |
余淑芳 (著)=Yu, Shu-fang (au.)
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| Source |
玄奘佛學研究=Hsuan Chuang Journal of Buddhism Studies
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| Volume | n.24 |
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| Date | 2015.09.01 |
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| Pages | 169 - 190 |
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| Publisher | 玄奘大學 |
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| Publisher Url |
http://ird.hcu.edu.tw/front/bin/home.phtml
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| Location | 新竹市, 臺灣 [Hsinchu shih, Taiwan] |
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| Content type | 期刊論文=Journal Article |
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| Language | 中文=Chinese |
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| Note | 作者單位：華梵大學東方人文思想研究所博士研究生
宗教容忍與言論自由專輯 |
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| Keyword | 宗教自治=Religious group autonomy; 宗教團體=religious group; 宗教自由=freedom of religion; 財務資訊公開=disclosure of financial information; 宗教團體法草案= the new Draft of Religious Groups Law |
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| Abstract | 宗教自由及言論自由是憲法保障的基本人權。人民有信仰宗教及集會結社的自由，亦有言論的自由，當宗教團體由於財務報表未公開透明化，導致諸多言論爭議時，此時，究竟應保護宗教團體的宗教自治權，或是保護社會大眾的言論自由，殊值深思。
本文以宗教團體財務資訊公開為中心，先探討憲法宗教自治之內涵及精神，確立宗教自治中「財政自主權」的範圍，再從「宗教管制」的觀點，討論財務資訊公開化是否為宗教管制上的必要手段，最後，藉助美國對於非營利組織財務公開化觀點之改變，討論內政部新版宗教團體法草案對於財務公開化的立法精神及公開化的程度。
Freedom of religion and freedom of expression are fundamental human rights guaranteed by the Constitution. On the one hand, individuals have the right to their religious faith, but on the other hand, individuals also have the freedom of speech. It can lead to disputes when religious groups do not have transparent financial statements. Whether to protect the religious group’s financial autonomy or to protect the community’s freedom of speech is worthy of discussion.
This paper focuses on discussing the disclosure of financial information of religious groups. First, I want to discuss the connotation and the spirit of religious autonomy in the Constitution, and to establish the scope of "financial autonomy" in the religious sense. Second, from the view of religious governance, I would like to discuss that financial information disclosure is necessary. Last, based on the experience in the United States for the disclosure of financial information of non-profit organizations, I would like to discuss the level and degree of disclosure of financial information in the government’s new Draft of Religious Groups Law. |
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| Table of contents | 摘要 169
Abstract 170
一、前言 171
二、歷來研究文獻述評 172
三、宗教自治與財政自主權 175
1、純宗教信仰部分 176
2、核心內宗教行為 176
3、自治與自治行政理論 177
四、財政自主權之內涵及種類 177
五、美國非營利組織財務資訊公開機制 181
六、新版宗教團體法草案財務資訊公開程度 182
七、結論及建議 187
參考書目 189 |
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| ISSN | 18133649 (P) |
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| Hits | 716 |
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| Created date | 2016.06.16 |
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| Modified date | 2017.12.08 |
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