公司与信托互动视角下的信托归入制度研究  

Research on Disgorgement System in Trust Law of China from the Perspective of Interaction between Company and Trust Systems

作　　者：夏爽 XIA Shuang(College of Law,Beijing University,Beijing 100871)

机构地区：[1]北京大学法学院

出　　处：《扬州大学学报（人文社会科学版）》2019年第3期59-65,共7页Journal of Yangzhou University(Humanities and Social Sciences Edition)

基　　金：教育部人文社会科学研究青年基金项目(17YJC820069);中国证券投资基金业协会项目

摘　　要：我国信托归入制度仅限于浅尝辄止的宣言式规定,致使受托人对法律规定的遵行存在不确定性,增加了受托人背信行为发生的可能性。作为占据社会经济和法律体系重要地位的两种财产安排方式,公司制度和信托制度表面似无过多适用领域上的交集,但事实上二者于法理基础、制度功能、抑或是价值理念等诸多方面存在某种程度上的契合。文章以公司与信托制度在历史发展进程中的竞争与互动表征为切入点,进一步阐释其制度上的共通性,并以此为基础,为诊视信托归入制度制定粗糙和受托人行为规制乏力的解决方案提供借鉴思路。In China,the disgorgement system is specified in just tentative and declarative provisions,causing the uncertain application of law by trustee and also increasing the possibility of the trustee's breach of trust.As the methods of property settlement,company system and trust system occupy an important place in the social economy and the legal system.Apparently,the two systems are mutually exclusive in terms of application fields.However,there is actually conformity as regards the jurisprudential basis,institutional functions,or value and philosophy to some degree.This paper starts from the representation of competition and interaction between the company system and the trust system in the historical development,further explains the commonality of the two systems,and finally provides a reference for solutions to the roughly stipulated trust system and weak regulation on trustee's behaviors.

关 键 词：信托归入制度 公司法 竞争与互动 受托人 信义义务 

分 类 号：DF411.91[政治法律—经济法学]