挥霍信托与我国信托制度完善:挥霍问题的私人治理

Promotion of China's Trust System:Private Management of Squander

后代挥霍问题是一些富人面临的难题。对于这些富人而言,解决挥霍问题的关键是如何通过一种机制化的措施在不影响后代基本生活的情况下避免具有挥霍习性的后代对其财产造成损害。在此方面,挥霍信托具有特殊的功能价值。挥霍信托具有一定的正当性,国外尤其是美国及其各州都建立了比较成熟的挥霍信托制度。我国信托法设置有挥霍信托制度,但相当简单和粗糙,有必要建立完善的挥霍信托制度以发挥其在挥霍问题私人治理上的制度价值。

The squander of the offspring is a difficult problem with which rich people encounter. For the rich, the key to resolving the squander problem of the offspring is what measures should be taken to prevent the assets from being used up by the offspring and at the same time not to influence the basic living standard of the offspring. In this regards, spendthrift trust is of special value. Spendthrift trust has legitimacy to some degree. In foreign countries, especially in America and its states, the system of spendthrift trust is well established. Spendthrift trust is also included in China＇ s Trust Law, but it is still very simple and imperfect. Therefore, it is essential that the spendthrift trust system in China be completed to play its role in the private management of squander of the second generation of the rich.