邱榮舉教授Rong-Jeo, Chiu臺灣大學:國家發展研究所黃淑冠Hwang, Shwu-GuanShwu-GuanHwang2010-05-052018-06-282010-05-052018-06-282009U0001-1501200912174700http://ntur.lib.ntu.edu.tw//handle/246246/180218現行的法制要求教會（堂）應依民法之規定，成立宗教財團法人，其性質上屬他律法人，故不得設立信徒代表大會或其他類似組織，作為該財團法人之意思機關或最高權力機關，惟如此之組織制度設計，背離了各宗教教派的傳統。因此本研究針對臺灣宗教財團法人之監督制度研討，並從憲法所賦與人民的信仰宗教自由的權利內涵，檢視政府監督下所產生之相關問題並提出對策。 論文採新制度主義研究途徑，並以文獻分析法及佐以專訪宗教學者、宗教人士及政府官員之深度訪談法，探討：第一、國家立法管理宗教團體，朝幫助宗教財團法人解決問題之方向制定，則無侵犯宗教自由之虞。第二、訂定法律作為宗教財團法人之設立依據，以保障其權利義務。第三、由目的事業主管機關單獨主管宗教財團法人以解決雙頭馬車之監督問題。第四、開放宗教財團法人之組織型態，由其依各宗教教制設計。第五、政府對於宗教財團法人之人事資格不設條件，還其人事自治權。第六、政府對宗教財團法人之財產監督管制強度應合於必要性。第七、政府官員應置專職人員，以解決專業智能與業務不連貫的問題。第八、建議未來宗教財團法人之法制，應採內政部草擬之宗教團體法（草案）。第九、建議宗教團體法（草案）採納法人間合併之制度。第十、建議宗教團體法（草案）中應讓補辦登記寺廟得以轉化為宗教法人。此財團法人及宗教團體法制建立之時，有關宗教財團組織之內涵與形成，我國學說及實務界應對財團發展歷史作一清楚的理解，並且讓其宗教既有組織之需要，自由組成其組織型態，方得解決宗教財團法人發展上面臨的，俗務系統的董事會，因其代表財團法人，反倒不聽從其聖務系統的教會內部組織之命，而由少數的董事控制宗教財團法人之困境。本論文對臺灣宗教財團法人監督制度，提出野人現曝的意見，或不成熟，尚請 各方指正。鍵字：宗教、財團法人、教會、宗教團體法草案、財團法人法草案Current legal system demands the churches should establish the religion corporations under the civil law. The corporations are regulated by the law and thus they may not establish disciple delegate union or other similar organization to be the governing body or the highest governing body of the corporation. However, such legal framework of the system is against the traditions of all religions. Therefore, this research focuses on the supervision system of the religion corporations in Taiwan and examines the related problems posed under the supervision of the government, derived from the right and meaning of religious beliefs freedom endowed to the people by the constitution. The research also proposes responding strategies. he thesis adopts new system doctrine research methods to conduct it. It is also assisted by an analytical research method of past literature and deep analysis interviews with religious scholars, religious people and government officials. The research discusses the following topics: 1. If the government makes laws towards the direction to govern religious groups and help corporations solve their problems, then there''s no doubt of infringement of religion freedom. 2. Government legislate as the basis of the religion corporations establishment to protect their rights and obligations. 3. The religion corporations should be supervised only by the competent authority to solve the problems of dual supervision . 4. The organization types of the religion corporations should be depended on each religion. 5. The government should not restrict the qualification of personnel of the religion corporations and should endow them the personnel autonomy. 6. The government''s supervision and governance drgree on the properties of religion corporations should conform to the necessity. 7. The government should assign professionals to solve the problems of professionalism and inconsistent affairs. 8. It is suggested that the future legal system of the religion corporations should adopt the (draft) Religious Group Act made by the Ministry of the Interior. 9. It is suggested that the(draft) Religious Group Act should adopt the merger system among the corporations. 10. It is suggested that the(draft) Religious Group Act should allow the make-up registration temples to be able to transform into religion corporations.t the time when the corporations and the religious group legal systems are being made, about the meaning and formation of the religion corporation organization, the academia and those who practise the affairs should comprehend clearly of the developing history of the corporation,and let the established religion organizations freely organize their organization types according to their needs. It will be able to solve the problems of which those corporations face about the board of directors, the representatives of the corporation, don''t obey the order of the internal church organization of the holy system, and thus cause the difficult situation of the few directors control the religion corporation. The thesis proposes superficial opinions to the supervision system of the religion corporations in Taiwan. My view is not well-thought-out. Please oblige me with your comments on the inappropriate places.eywords:Religion, corporation, church, religious group act draft, corporation act draft.目 次試委員會審定書----------------------------------------------------------------------------Ⅰ 辭----------------------------------------------------------------------------------------------Ⅱ 文摘要----------------------------------------------------------------------------------------Ⅲ文摘要----------------------------------------------------------------------------------------Ⅳ論、研究動機、研究目的及研究問題------------------------------------------------- 2、文獻回顧------------------------------------------------------------------------------- 4、研究途徑、研究架構及研究方法-------------------------------------------------11、論文結構重點說明-------------------------------------------------------------------15 一章 宗教自由、宗教立法及財團法人制度------------------------------------------17一節　宗教自由之意涵----------------------------------------------------------------18二節　世界各國宗教立法之趨勢----------------------------------------------------32三節　財團法人制度之源起及在臺灣之發展-------------------------------------43二章 國外相關制度概述------------------------------------------------------------------53一節　德國財團之制度----------------------------------------------------------------53二節 日本財團法人之制度----------------------------------------------------------61三節　美國基金會之制度-------------------------------------------------------------68三章 臺灣宗教財團法人關於監督制度及主要問題與對策------------------------75一節 臺灣宗教財團法人監督制度-------------------------------------------------76二節 設立依據與雙主管機關監督之問題與對策-------------------------------93三節 組織型態與人事監督之問題與對策--------------------------------------102四節　財產監督與政府官員專業之問題與對策--------------------------------122四章 未來臺灣宗教財團法人法制化之發展趨勢----------------------------------141一節　財團法人法草案之立法重點與特色--------------------------------------141二節　宗教團體法草案之立法重點與特色--------------------------------------150三節　對宗教財團法人未來監督法制之檢討-----------------------------------159論、研究發現-----------------------------------------------------------------------------167、本研究限制--------------------------------------------------------------------------172、建議-----------------------------------------------------------------------------------173考文獻---------------------------------------------------------------------------------------177錄一　宗教團體法（草案）--------------------------------------------------------------181錄二　財團法人法（草案）--------------------------------------------------------------194錄三　訪談對象---------------------------------------------------------------------------216錄四　訪談大綱與訪談摘要------------------------------------------------------------217 目 次1-1：2007年各宗教教務概況-------------------------------------------------------291-2：2005年臺閩地區各宗教教務概況-------------------------------------------301-3：政府部門版宗教法制草案（1949～1987年）----------------------------391-4：政府部門版宗教法制草案（1987～1999）--------------------------------412-1：日本法人分類整理表-----------------------------------------------------------622-2：美國主要基金會類別-----------------------------------------------------------692-3：美國基金會之組織型態--------------------------------------------------------713-1：政府各機關財團法人規定之成立基金額度--------------------------------773-2：中央各目的事業主管機關所訂定或修訂之監督準則或作業要點-----943-3：各目的事業財團法人董事會之董事選（解）聘及董事會職權-------1033-4：各目的事業財團法人監督準則或要點之人事監督規定----------------1133-5：各目的事業財團法人之財產處分運用限制-------------------------------123 目 次0-1 論文研究架構圖-------------------------------------------------------------------11application/pdf1292763 bytesapplication/pdfen-US宗教財團法人教會宗教團體法草案財團法人法草案Religioncorporationchurchreligious group act draftcorporation act draft.thesishttp://ntur.lib.ntu.edu.tw/bitstream/246246/180218/1/ntu-98-P95341025-1.pdf