基金会与公益信托关系探析——兼论公益事业组织形式的选择

On the Relationship and Comparison between Charitable Trust and Fund Foundation

目前,我国社会捐赠从事公益活动主要通过基金会的形式完成,而具有独特优势的公益信托没有得到有效利用。本文认为,应该承认基金会有非营利性法人与公益信托两种方式存在;公益信托模式可以有效克服基金会的弊端,为公益事业的开展提供新的选择;从制度完善与观念更新两个层面推进公益信托的发展。

It is common sense that fund foundation is a sort of consortiums in civil law countries, while in common law system, fund foundation is regarded owning two forms, namely, the non-profited corporate and charitable trust. In reality, the social donation to the commonweal undertakings is more by the channel of fund foundation mainly than by the way of charitable trust owning the unique predominance exactly.Charitable trust is the most reasonable means for our commonweal undertakings to adopt.