慈善信托法律制度运行机理及其在我国发展障碍.docxVIP

慈善信托法律制度运行机理及其在我国发展的障碍王建军燕翀张时飞　　【内容提要】慈善信托作为结集慈善资源的重要途径和方式，历经百年，理应得到长足发展，然而现实中，其在全球的发展并不理想，与制度设计初衷反差较大。慈善信托作为从英美国家借鉴引进的法律制度，基于两大法系国家和地区不同的文化传统与不同的福利体制，其植入中国社会面临着诸多障碍。慈善信托制度的根基在于信用，如果信用不被视为社会基本行为准则，那么该项制度则很难发展起来，这就是慈善信托制度现阶段无法在中国植根、发展以及进一步以法律形式确定的根本原因。从具体实践层面上看，慈善信托制度与我国现行法律规范存在一定张力，无论是在设定主体上、信托财产属性上、设立程序上，还是慈善信托监察人制度以及税收优惠政策的驱动力上，诸多方面都存在不足与滞后。目前，我国正在起草《慈善事业法》，鉴于慈善信托制度缺乏在我国建立与发展的原初动力与条件，因此现阶段不宜在《慈善事业法》中规定该项制度。 　　【关键词】慈善信托 公益信托 信用 慈善事业法 　　[Abstract]As an important way and means of collecting charity resources，charitable trust ought to have scored considerable achievements in a hundred years. In reality，however，its development is not desirable globally and a big gap still remains between the original design of the system and the practice. When charitable trust is implanted into Chinese society，being a legal system introduced form Anglo—American countries，and based on different cultural traditions and welfare set—ups in countries and regions of both common law system and continental law system，it inevitably faces many obstacles. The foundation of the system of charitable trust is credibility. If credibility is not regarded as the basic social norm，then it is impossible for the system to get any development. This is the very reason that the system of charitable trust cannot take root，develop and be legally established in China at present stage. Looking at the practical level，there is a tension between the system of charitable trust and the current laws in China. Deficiencies and lagging—behind are common，whether in terms of the establishment of the subject，the attribute of trust estate，and procedural set—up，or with regard to the supervision mechanism of charitable trust and the impetus of preferential policy of tax revenue. At present，the drafting of law on charitable undertakings is well under way. Since neither the initial motive force nor necessary conditions are available in the shaping of the system of charitable trust in China，it is not proper and ripe to provide t