理解慈善信托中的“近似原则”:美国经验与中国借鉴

Understanding Cy Pres In Charitable Trusts: American Experience And Its Adoption In China

针对长期化、永续化特征十分鲜明的慈善信托实践,极可能因此而就信托目的过时、财产利用不效率等产生的争议,现行《信托法》预备的近似原则存在诸多疏漏与模糊。对于近似原则,美国慈善信托法经历了从完全拒绝到激进改革以主张灵活适用的演化过程。而主导这一过程的,始终是对如何实现私人财产权与公共利益的平衡和妥协问题的回答。在现行中国法下,由于慈善信托尚未真正享受税收优待、自身而非公共财政承担了监管成本、私益信托同样不受反永续规则之约束,慈善信托的社会成本并不显著。对《信托法》尤其是其第72条的法解释或者修改,不应简单复制《统一信托法典》,而应适度偏向尊重委托人意愿。

The cy pres principle, provided in Chinese Charity Law, having several flaws and ambiguities cannot duly deal with practical problems. As for cy pres, the American Charitable trust law has gone through a process from totally rejection to radical flexible reforms. With the help of social cost theory, the Uniform Trust Code has become the majority choice in the U.S. But due to different social backgrounds, the social cost of charitable trust in China is not as great as its American counterpart. For that reason, Chinese interpretation of cy pres should tilt to s*ettlor s wish rather than public benefit.