公益信託監理政策之發展趨勢及再思考

The Development Trend and Rethinking of the Charitable Trust Supervision Policy

公益信託是從事公益活動的重要型態之一，惟臺灣信託法有關公益信託部分自1996年施行迄今，未曾修正，而現行公益信託型態日趨多元，現行規範已不足以因應實務狀況，例如，目前信託財產之類型、管理及運用方法未有明確規範，以致於有價證券可否作為公益信託之財產，或公益信託之財產可否用作投資，迭生爭議，法務部爰擬具信託法部分條文修正草案，經行政院院會通過後，送交立法院審議中，本文試從公益信託之法制架構出發，就現行公益信託之相關問題以及主管機關對公益信託之補強與修法，探討公益信託監理之發展趨勢及再思考。

Charitable trust is one of the important types of charitable activities. However, the charitable trust part of Taiwan’s trust law has not been revised since it was implemented in 1996. The current charitable trust types are becoming more and more diverse, and the current regulations are not enough to cope with practical operations. For example, At present, the types, management and investment of trust property are not clearly regulated, so that whether securities can be used as charitable trust property, or whether Charitable trust property can be used for investment, has caused disputes. Ministry of Justice has drafted a revised draft of some provisions of the Trust Law, after being approved by Executive Yuan, was sent to Legislative Yuan for discussion. This article tries to study the supervision of Charitable trust and rethink related issues from the principle of Charitable trust.