中国公益信托法律架构建设的探讨  

Discussion on Construction of Legal Framework of Charitable Trust in China

作　　者：孟洁[1,2] 李梦璇[3] 

机构地区：[1]中国海洋大学MBA教育中心,山东青岛266003 [2]诺基亚西门子通信网络科技服务有限公司,北京100007 [3]中国政法大学民商经济法学院,北京100088

出　　处：《北京邮电大学学报（社会科学版）》2012年第5期33-38,共6页Journal of Beijing University of Posts and Telecommunications(Social Sciences Edition)

摘　　要：相对于私益信托,公益信托在消除贫困、维护社会稳定、实现公平正义等方面的重大作用更为世人关注。目前我国公益信托的发展尚处于起步阶段,以公益信托起源出发,本文分析了其法理基础和其他国家的立法经验,对科学、合理构建我国公益信托法律架构提出的立法建议,为中国早日出台一部专属于公益信托的法律,充分发挥公益信托的优势都具有重要指导意义。Compared to private trust, charitable trust plays a significant role in eliminating poverty, maintaining social stability and realizing fairness and justice, and other aspects, which breathtakingly attracts more worldwide attention. At present, the development of charitable trust in our eountry is still at the initial stage. Beginning from the origin of charitable trust, this paper is aimed at analyzing the legal basis and current situation of charita- ble trust and putting forward the effective and reasonable suggestions for the construction of legal framework ot7 charitable trust in China, which have significant guidance to issuing specific charitable trust and fully developing the advantages of charitable trust.

关 键 词：公益信托 准则主义 信托税制 监察人制度 统一监管机关 

分 类 号：D922.282[政治法律—经济法学]