股权信托的治理架构及风险防控  

Governance Structure and Risk Control of Equity Trust

作　　者：韩良[1] 汤杰 HAN Liang;TANG Jie

机构地区：[1]南开大学法学院,天津300350

出　　处：《天津师范大学学报（社会科学版）》2021年第6期101-107,共7页Journal of Tianjin Normal University(Social Science)

基　　金：国家社会科学基金项目“我国民事信托的法律制度创新问题研究”(18BFX135)。

摘　　要：股权信托对于家族企业的财富管理与传承具有独特的功能与价值。然而,由于我国信托法律制度不完善以及信托文化传统的缺失,股权信托面临信托有效性的风险、信托财产的独立性被穿透的风险、受托人违反职责的风险、治理决策与执行的风险等。设立股权信托需要在控股型、投资性、管理型等不同类型的股权信托架构中,有针对性地进行防范和控制的制度设计,建立灵活、高效、制衡的股权信托治理架构。Equity trust has a unique function and value for the wealth management and inheritance of family enterprises.However,due to the imperfection of China’s trust legal system and the lack of trust cultural tradition,equity trust faces the risk of trust effectiveness,penetration of the independence of trust property,trustee’s breach of duty,governance decision-making and implementation,etc.The establishment of equity trust requires the targeted design of prevention and control system in different types of equity trust structures such as holding,investment and management,and the establishment of a flexible,efficient and balanced equity trust governance structure.

关 键 词：股权信托 治理架构 风险防控 

分 类 号：F832.49[经济管理—金融学] D922.282[政治法律—经济法学]