慈善信託監管制度研究

A Study on the Supervisory System over Charity Trust

2016年公布的慈善法對「慈善信託」進行專門規定。慈善信託作為一種新型的慈善方式， 將帶動慈善事業向更透明、更高效的方向發展，成為推動中國大陸慈善事業發展的重要力量。現有研究多注重對商事信託投資理財功能的發掘，圍繞慈善信託的研究有限，且文獻偏舊難以有效指導當前實踐。特別是近期標誌著中國大陸慈善信託規制體系初步建立的慈善信託管理辦法的公布，不少曾經困擾慈善信託發展的問題已不再掣肘，但也仍然有很多問題沒有解決，影響了慈善信託的健康可持續發展。世界各國實踐證明完善的監管制度是慈善信託健康發展的基礎。本文基於大量文獻法條的梳理和實地調研， 深入剖析慈善信託在中國大陸的政策與實踐現狀，從監督維度揭示當前慈善信託發展中的制約因素，對明確慈善信託發展方向，把準慈善信託定位具有重要意義，為未來完善監管制度提供思路。

The charity law promulgated in 2016 specializes in ’charitable trusts’. Charity trust as a new way of charity will bring charity to a more transparent and more efficient direction. The existing research focuses on the excavation of financial management of commercial trusts, and the research on charitable trust is limited so that the literature is difficult to guide the current practice effectively. Especially the ’charitable trust management approach’ indicates that China’s charitable trust regulation system initially established, many problems that have plagued the development of charitable trusts are no longer constraints. But there are still many problems that have not been solved, affecting the healthy and sustainable development of charitable trusts. Practice has proved that perfect supervision system is the basis of healthy development of charitable trust. This paper analyzes the status quo of charity trust in China’s policy and practice based on a large number of literatures and field research, and reveals the restrictive factors in the development of charitable trusts from the supervision dimension. Finally, the paper clarifies the development direction of charity trust, and puts forward some suggestions on how to improve the supervision system.