“资产收益权”的法律性质研究法学专业论文.docxVIP

I I 摘 要 信托，作为一种以资产管理为核心，“受人之托，代人理财”的现代财产管 理制度，以其独特的功能，在现代金融体系中占有重要地位。随着国内信托行业 的迅速发展，近年来资产收益权信托作为一种新兴的信托模式得到了迅速的发展 和广泛的应用，然而与资产收益权信托蓬勃发展形成强烈反差的是，有关资产收 益权信托法律上的疑问和困扰却始终挥之不去。尽管“资产收益权”已经成为金 融市场上的新兴投资标的，但它并不是法律规定的权利，“资产收益权”的法律 性质问题成为研究资产收益权信托首当其冲的基础性问题。 本文首先介绍了“昆山纯高”案和“资产收益权”的基本含义，以及最新的 “资产收益权”理论研究情况，接着对“资产收益权”的法律性质进行了规范分 析。通过规范分析，本文认为要真正解决“资产收益权”法律性质的理论难题， 需要进一步完善资产收益权信托法律及相关配套法律法规。 关键词：资产收益权，法律性质，财产权，信托 II II Abstract Trust, as a means of asset management, occupies an important position in the modern financial system. With the rapid development of domestic trust industry, the earning right trust, which is a new trust model, has been rapidly developed and widely applied in recent years. However questions and confusions related to it is always lingering, which makes a striking contrast with the rapidly booming of the trust industry. Although the earning right of assets has been the newly-pursued target of investment in the financial market, it does not belong to the statutory right. The legal nature of it has always been a foundational issue. This paper first introduces the recent case of “Kunshan Chungao” and the basic meaning of the earning right of assets, and then theoretical research of the legal nature of the earning right of assets, followed by the normative analysis of it. Based on a normative analysis, this paper concludes that, to address the theoretical puzzle as how to identify the legal nature of the earning right of assets, it is necessary to improve and perfect the entrust law of the earning right trust and relevant regulations and rules. Keywords：Earning Right of Assets，Legal Nature，Property Right，Trust PAGE PAGE IV 目录 HYPERLINK \l _bookmark0 第 1 章 问题的提出 1 HYPERLINK \l _bookmark1 1.1 “昆山纯高”案引发的思考 2 HYPERLINK \l _bookmark2 1.2 研究“资产收益权”法律性质的意义 4 HYPERLINK \l _bookmark3 第 2 章 “资产收益权”概述 5 HYPERLINK \l _bookmark4 2.1 “资产收益权”的法学含义 5 HYPERLINK \l _bookmark5 2.2 “资产收益权”的会计学含义 6 HYPERLINK \l _bookmark6 2.3 “收益权”与“受益权” 7 HYPERLINK \l _bookmark7 2