中国台湾地区遗嘱信托发展的经验借鉴

Experience Learned from the Development of Testamentary Trust in Chinese Taiwan Region

以遗嘱设立信托,委托信托受托人或者代理人,特别是专业机构通过遗嘱信托一次性或持续性管理身后财产,既是信托制度的主要功能,也是继承制度的重要组成部分。建立健全这项制度,对聚焦特殊群体、群众关切,完善我国基本民生保障和基本社会服务,促进公益慈善事业发展,完善我国财产管理制度体系具有重要意义。受英美法系影响,当前,我国台湾地区信托制度,已经形成完备的信托法制体系与成熟的业务自律规范。遗嘱信托在其项下,也取得了长足发展。我国大陆地区与我国台湾地区在法律基础与文化风俗上同根同源,因此,构建我国大陆地区遗嘱信托制度,我国台湾地区遗嘱信托发展经验具有极高的参考价值。文章从遗嘱信托制度研究视角入手,结合我国台湾地区遗嘱信托发展的法制与实务分析,对我国大陆地区遗嘱信托制度构建与发展提出了建设性意见与建议。

To establish a trust with will,and entrust the trustee or agent,especially the professional institutions to manage the property after death in one time or continuously,it is not only the main function of the trust system,but also an important part of the inheritance system. The establishment and improvement of this system is significant for focusing on special groups,focusing on the concerns of the masses,improving the people’s basic livelihood security and social services,promoting the development of public charity and improving the property management system of our country. Following the development of common law system,the trust system in Chinese Taiwan Region has formed a complete legal system of trust and more mature business self-discipline. Testamentary trust has also made great progress. The legal basis and cultural customs of China's Mainland and Chinese Taiwan Region are of the same origin. Therefore,the development experience of testamentary trust in Chinese Taiwan Region contributes great reference value to the construction of testamentary trust system in China's Mainland. From the perspective of testamentary trust system research,combined with the legal and practical analysis of the development of testamentary trust in Chinese Taiwan Region,this paper puts forward constructive opinions and suggestions on the construction and development of testamentary trust system in China's Mainland.