家族信托的组织形式研究.pdfVIP

摘要 二十一世纪以来，中国经济保持平稳快速发展，带来了居民财富的大幅增加， 特别是随着全球化程度不断深入，我国金融市场不断改革，使得个人财富极大的 积累与集中，造就了一批高净值人士的形成，对家族财富积累尤其是传承的需求 将愈发迫切。产生的富豪群体对财富管理服务的需求也愈加强劲。 西方的信托业历史悠久。经过几百年的成长和运作，信托业依托成熟的信用 和市场制度，已生成一套完整、科学的操作规程。现今家族运用非常广泛，家族 信托的形成了独有的一些特点。而我国，真正现代意义上的信托是从上世纪七八 十年代才刚刚起步的，虽然有令人瞩目的成绩，但还是没有得到充分的发展。2013 年，这方面取得了实质性的进展。其中，平安信托在年初宣布设立国内首个家族 信托。基于对国内外家族信托发展现状的分析研究，借鉴成功和失败案例，剖析 理解现有组织形式的利弊。 因此，为了尽可能减少家族信托组织形式方面出现的问题，在信托内设置治 理机制，同时兼顾有效决策、有力监督与积极调解争端的需求。另外，家族治理 也是重中之重。良好的家族治理对于正确维系和发扬家族理念以及发展和谐的家 族关系至关重要。 关键词：家族信托，组织形式，高净值人士 I Abstract Since the reform and opening up, with sustained and stable development of national economy in China, household wealth processes a significant increase, especially with the deepening globalization and reform of financial markets, personal wealth continues to make great accumulation and concentration, creating a formation of a number of high net worth individuals. In Western countries, because of sophisticated credit market system, trust has become a complete system, playing an important role in the financial system. Moreover, although our trust has made remarkable achievements in a short time, trust in China in the modern sense starts later and still have not fully developed. Until 2013, the Pingan Trust company announced to establish the first domestic trust, which make family trusts developing a real business. Based on analysis of the development status in domestic and foreign family trusts, learning from success and failure, the author try to understand the pros and cons of existing organizational forms. As a result, faced with considerations on organizational forms of family trust, governance mechanisms must be set up with effective decision-making,