契约型证券投资基金对传统信托制度的改造  

Traditional Trust Improved by Contractual Securities Investment Funds

作　　者：叶敏[1] 

机构地区：[1]四川大学法学院,四川成都610064

出　　处：《宜宾学院学报》2004年第6期52-56,共5页Journal of Yibin University

摘　　要：将契约型证券投资基金定位为信托制基金是目前学界较通行并已经《证券投资基金法》确定的认识 ,在此基础上的信托财产独立性是保护基金份额持有人利益的有力手段。但与一般信托不同的是证券投资基金的受托人职责被一分为二 ,由基金管理人和托管人共同行使 ,因此有必要建立内部的权利制衡机制 ,明确基金管理人与托管人的职责 ,使其有义务互相监督对方的职能履行 ,并与基金份额持有人大会、基金监察人等配套制度相结合 。The opinion that the Contractual Securities Investment Funds is a kind of trust is prevailing and has been confirmed by the Securities Investment Funds Law. And the independence of trust property that based on it is the effective instrument to protect the funds shareholder's interests. But what is different from the traditional trust is that the trustee's obligation has been divided into two and been performed jointly by the trustee company and trustee bank. So it is necessary to construct the right check and balance mechanism, to clarify the obligations of the trustee company and the trustee bank, to make each part bear the obligation to supervise the other one's performance of duty. And it is indispensable to combine them with the other assorted institutions such as the trust shareholder's meeting and the funds supervisor for achieving the purpose of the trust.

关 键 词：契约型基金 信托财产独立性 基金监察人 权利制衡机制 

分 类 号：F830.8[经济管理—金融学]