论公益信托视阈下的股权慈善捐赠

On the Equity Interest Charitable Donation from Visual Threshold of Charitable Trust

公司股权慈善捐赠适用公益信托是公司股权慈善捐赠必然选择的途径。公司股权慈善捐赠公益信托中受托人在对股权管理与处分中必须尽到谨慎义务、忠实义务、信息披露义务以及股权保值增值义务;信托监察人监察权属于民事权利,包括诉讼权、知情权、变更权、撤销权、辞任权、报酬请求权等,形成一个权利体系;在股权慈善捐赠中,在信托股权不能按照原来的目的得以施行或者不再需要施行时,将信托股权适用于一个与原信托目的最相近似的慈善目的。

It is an inevitable choice of ways that the equity interest charitable donation applies to charitable trust. In the equity interest charitable donation applying charitable trust, trustee must fulfill a duty of care, duty of loyalty, information disclosure obligations, equity interest increasing the value in the management and disposition of equity interest. The trust right of supervision belongs to civil rights, including right of action, right of know, right to change, right to revoke, dismissal rights, compensation right Etc, forming a system of rights. In company equity interest charitable donation, when trust equity can＇t enforce or need to enforce in accordance with the original purpose, trust equity may be applied to the cy-pres doctrine charitable purposes.