摘要
汶川地震后,对庞大的社会捐赠财产的管理和分配便成为重要的法律问题。本文通过对我国公益事业捐赠法以及信托法规定的赠与制度和信托制度的比较探讨,认为利用信托制度管理和处分捐赠财产,比利用公益捐赠中的赠与制度管理和处分捐赠财产更加有利于救济灾民以及灾后重建的目的。因为依靠公益信托制度自身的受托人义务,最近似原则,宣言信托等规定,便能有效管理、使用和处分救灾捐赠财产。
The Wenchuan Earthquake revealed a major legal problem in the management and distributions of huge amounts of donations. By comparing the Chinese Law of Charitable Donations and the Trust Law, this paper suggests that trust systems work better than grant systems in managing and distributing donations for disaster victims and the reconstructions of disaster - hit areas. The reason lies in that the duties of charitable trustees, the cypress doctrine and the trusts by declaration contribute to the effective management, use and distributions of donations.
关键词
公益捐赠
公益信托
最近似原则
宣言信托
Charitable donations
charitable trust
cypress trust
trust by declaration