摘要
商事信托制度发端于英美法系,在现代市场经济中得到了广泛的应用。这一制度以资产为核心,以信用为基础,是以权利主体和利益主体相分离为特点的现代财产管理制度,具有破产隔离功能、规避税负功能、制度设计灵活、信义义务标准更为宽松等优势。随着贸易全球化的发展,商事信托制度在大陆法系国家也得到了较快发展。与发达国家相比,我国商事信托制度无论在立法规则还是市场角色方面,都还存在着较大差距。
The system of trust of commercial cases derives from Anglo-American law system and is widely used in the modern market economy. The system is of modern financial administration system, which based on trust, takes capital as its center and is characterized by separating subject of rights from subject of interests. The system has many functions such as bankruptcy-remote, avoiding taxation, lower standard of fiduciary regime and flexible system design. With the development of trade globalization, the system has been promoted fast. However, compared with the advanced countries, there is much difference in legislative rules and market roles.
出处
《甘肃政法学院学报》
CSSCI
2005年第4期1-9,共9页
Journal of Gansu Political Science and Law Institute
关键词
商事信托制度
立法
中国
信托投资公司
信托资产
trust of commercial cases
developing trend
advantage of system
main type
legislative use for reference
