现代慈善信托的组织法特征及其功能优势——与慈善基金会法人的比较

The Advantage and Character of Modern Charitable Trust as Organization——In Comprasion of Charity Foundation

慈善信托和基金会是世界各国慈善事业最重要的两种组织形式。中国公益信托制度虽然在《信托法》中被规定下来,但却被长期忽视。现代信托法的发展赋予慈善信托更强的信托组织化特征,作为竞争性制度安排的慈善信托独特的功能价值,具有尊重委托人意愿、专家管理和监管透明等优势。中国立法和实践应该充分关注公益信托的功能优势,吸收现代信托法理论和立法成果。首先要明确公益信托的管理和登记机关。其次要拓宽受托人的范围,而不能仅限于信托公司。在发挥第三方委托管理优势的趋势下,构建以受托人信义义务为中心的内部治理体系。同时强化信托法的监管法特征。与信托法相关的税制改革也应修改以适应慈善信托作为非营利组织的本质属性。通过完善其组织法内容,最终形成两种慈善组织形式竞争协调发展的社会救助体系。

Charitable trust and foundation are two most important forms of philanthropy in the world. Although trust law of China provided charitable trust in 2001 ,but there are no real charitable trust practice in mainland till now.Modern trust law enhance the organizational character to charitable trust ,which have competive functional advantages compared with charity fundation ,such as more transparency ,more availability to professional financial services. The Chinese trust law should take several steps to respond to the change and trend of trust law of modern trust law in the world.