摘要
信托的合并与分立属于信托变更范畴,具有降低管理成本、提升管理效率和实现规模经济等效用,在域外民事信托和商事信托中得到了广泛的运用。由于信托的合并与分立关系到受益人、信托债权人等利害关系人的利益,比较法上多比照公司合并与分立时的规定,规定相应的通知公告、异议程序。中国《信托法》第5章不仅未规定信托变更的一般条款,也未在此基础上对信托合并、分立予以规范,未来应予完善,以适应信托效率化的需求。
The merger and split of a trust belong to the category of trust variation. With the effects of reducing management cost,enhancing management benefit and realizing scale economic benefits,they have been widely applied to foreign-related civil and commercial trust. Since the merger and split always concern the interests of beneficiary,trust creditor and other interested parties,in comparative law its notification and challenge procedures are always stipulated according to the rules of company merger and dismantlement. Chapter Five of China＇s Trust Law has not included the general provisions on trust variation let alone the regulations on its merger and split based on that,which should be perfected in the future in order to meet the demands of trust efficiency.
出处
《北京航空航天大学学报（社会科学版）》
2015年第1期81-84,共4页
Journal of Beijing University of Aeronautics and Astronautics：Social Sciences edition Edition
基金
教育部重点研究基地课题(07JJD820170)
关键词
信托变更
信托合并
信托分立
利害关系人保护
民事信托
商事信托
variation of trust
trust merger
trust split
protection on interested parties
civil trust
commercial trust
