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美国信托法的发展及其对我国的启示 被引量:5

The development of trust law in the United States and its benefits to China
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摘要 美国的信托法非常完善 ,而学界对美国信托法的发展历程却不甚了解。我国已于 2 0 0 1年 4月颁布了信托法 ,因此有必要对美国信托法的发展历程进行研究 ,明晰经济发展与信托法律制度发展的关联 ,以进一步完善我国的信托法律体系。美国信托法的立法历程历经早期。 The trust law of the United States is very perfect, but we have a little knowledge of its development.China has promulgated the Trust Act in April,2001.In order to make our trust law system more better,the author points out that it is very necessary to research the development of the USA trust law and learn the relationship between the development of economy and the trust law,which is divided into three stages,the early stage, the develop stage and the modern stage.Its development and experiences are good reference to China.
作者 余辉
出处 《河南科技大学学报(社会科学版)》 2003年第3期46-50,共5页 Journal of Henan University of Science & Technology(Social science)
关键词 美国 信托法 法律监管体制 中国 信托税收制度 the United States trust law trust
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参考文献3

  • 1[1]LAWRENCE M F. A History of American Law(Second Edition)[M].New York: Simon & Schuster Inc,1985.
  • 2[3]EDWARD C, HALBACH Jr. Uniform acts, restatement, and trends in American trust law at century's end [J]. California Law Review, 2000,88:1187.
  • 3[4]LAWRENCE M F. The Dynastic Trust [J].The Yale Law Journal,1964,73:558-572.

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