宗教财产是宗教活动的物质基础和宗教信仰自由的保障,其在法律上的清晰界定和全面保护对促进宗教发展意义重大。在详细分析了我国现行宗教财产政策和法律保护制度的实践及存在问题,并对世界主要国家的宗教财产的所有权归属与保护状况进行了比较研究之后,作者提出当前以修订《宗教事务条例》为契机,借以厘清宗教团体和宗教活动场所的关系十分重要,并提出如下建言:依法确定宗教团体和宗教活动场所的法人资格、认定程序和条件,建立宗教财产监察人制度,强化对宗教财产归属和使用的监督。%Religious property is the foundation of carrying out religious activities and the guarantee of religious beliefs freedom. A clarifed defination and comprehensive protection in law are significant for religous development. After analyses the practice and problems of China's religious property policies and legal protection systems,as well a comparative study of the ownership and protected status of religious property in other countries,the author suggests that it is very necessary to clarify the relationship between religious groups and religious places while amending the“Regulations on Religious Affairs”. Key recommendations are as follows:clearly defining the qualifications,certification procedures and conditions of religious groups and religious places in the law;establishing supervisor system of religious property;and strengthening ownership use supervision of religious property.
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