论收益权信托中的信托财产——以典型案例为切入点  

Trust Property in Profit Right Trust——Take the Typical Case as the Starting Point

作　　者：王倩云 Wang Qianyun(School of Law,Zhongnan University of Economics and Law,Wuhan 430073,China)

机构地区：[1]中南财经政法大学法学院

出　　处：《中南财经政法大学研究生学报》2017年第3期124-130,共7页Journal of the Postgraduate of Zhongnan University of Economics and Law

摘　　要：收益权信托为一种特殊的信托交易模式,存在复杂的财产权结构。＂世欣荣和案＂、＂上海森泽案＂与＂安信信托案＂等为涉及收益权信托纠纷的典型案例,裁判说理多围绕信托财产展开,但均无定论。信托财产作为信托的核心,在收益权信托中,信托财产应包含原始信托资金、资金收益与财产收益权。信托财产具有确定性,要求收益权具备独立性和特定性;所依附之协议与收益权内容合法、有效且确定;其价值可用金钱衡量。信托期间信托财产应真实转移至受托人,当受托人处理信托事务不当致使信托财产受损时,受托人应当恢复原状或赔偿损失,受托人的赔偿对象为信托财产,赔偿金额归入信托财产,赔偿数额需考虑受益人预期收益与实际获得收益之间的差额、信托财产价值变动、受托人行为与财产损失的因果关系。为进一步进行定分止争与利益衡平,我国需设立统一信托登记机构,完善信托登记制度。The profit right trust is a kind of special trust transaction mode with complex property right structure.＂Shi Xinrong case＂,＂Shanghai Senze case＂and ＂Anxin trust case＂are typical cases,the referee reasons are around the trust property,but there is no conclusion. Trust property is the core of the trust,the trust property in profit right trust should include the original trust funds,capital gains and profit rights. The certainty of the trust property claims that it should have the independence and certainty. The content of the agreement and the right is legal,valid and definite,and its value can be measured by money. During the trust period,the trust property should be transferred to the trustee.When the trustee deals with the trust property improperly,the trustee shall restore the original state or compensate the loss. The compensation objects shall be the trust property,the compensation belongs to the trust property. The amount of compensation shall take into account the difference between the expected income of the beneficiary and the actual gain,the change in the value of the trust property,the causal relationship between the act of the trustee and the loss of the property. In order to further rectify the dispute and balance the interests,we need set up a unified trust registration agencies to improve the trust registration system.

关 键 词：收益权信托 结构性融资 信托财产 信托登记 

分 类 号：D922.282[政治法律—经济法学]