英美遗嘱信托制度及对我国的借鉴

中南民族大学

硕士学位论文

英美遗嘱信托制度及对我国的借鉴

姓名：刘宁

申请学位级别：硕士

专业：经济法学

指导教师：陈雪萍

20100501

中南民族大学硕士学位论文

摘要

随着《物权法》的出台，个人财富的日益增加，公民遗产继承问题越来越受到重视，遗嘱信托无疑是一个非常适合的选择。遗嘱信托具有家族财富传承的功能，在英美信托实务上被广泛运用，使家族资产长久性传承。在我国，遗嘱信托制度虽然在2001年《信托法》中得到了认可，但有关遗嘱信托方面的法律规定却十分稀少，未针对遗嘱信托的特殊性做出相应的调整性规定，如信托财产方面规定之含糊、成立与生效方面规定之苛刻等等，这些均不利于遗嘱信托制度在我国的规范确立，其制度功能难以实现，所以在现实的运用中几乎是一片空白。遗嘱信托法律制度上的完善与否直接关系到其工具功能的发挥程度。在英美，遗嘱信托法律制度经历多年的发展，有关遗嘱信托的各个方面都规定的完备而详细，对英美遗嘱信托予以借鉴和移植，是我国遗嘱信托法律制度健全的有效途径。

本文将从对英美遗嘱信托法律制度研究的角度出发，运用历史研究、实证研究、比较研究、数据统计分析研究等方法，以英美遗嘱信托中受托人、受益人、委托人之间关系如何平衡为主线，从成立与生效、变更与终止、管理与监督等方面分析其现有立法之优势与特点，并以此为借鉴设计适合我国遗嘱信托法律制度。主要分三个部分，一是英美遗嘱信托制度考察，主要对分别对遗嘱信托的起源及其在英美各国的发展现状与英美遗嘱信托中相关法律问题等内容进行考察，从信托财产、成立与生效、变更与终止、管理与监督等方面对英美遗嘱信托之制度功能优势进行重点分析；二是针对我国所面临的实践与法律中的困境分析我国遗嘱信托法律制度存在的问题与缺陷；三是结合我国的实际情况，借鉴英美遗嘱信托法律制度，探讨如何建构我国遗嘱信托法律制度，主要包括遗嘱信托之财产制度、成立与生效制度、变更与终止制度、管理与监督制度、相关配套法律等五个方面内容。

关键词：信托；英美遗嘱信托；借鉴

英美遗嘱信托制度及对我国的借鉴

Abstract

Along with “Real Right Law of the People s Republic of China" enacted and individual wealth's increase, the citizen begin to attach importance to how to pass own property. The testamentary trust is a very suitable choice without doubt. The testamentary trust takes on the family wealth inheritance function; it is widely applied in the UK-US country. In our country system of testamentary trust, each aspect is not that perfect. "Trust Law" was promulgated in our country in 2001, but it is scarce at the related testamentary trust aspect's legal rule system, so its feasibility is bad and its function realized is difficulty in out country. So we must establishment the testamentary trust system in our country's standard as possibly as quickly. Referencing Anglo-American system of testamentary trust is a very effective way to us.

This article will study Anglo-American System of Testamentary Trust by historical research, empirical research, comparative research, data analysis and statistical methods. It include in Anglo-American system of testamentary, how to balance the relationship among clients ,beneficiaries and assignees on the establishment and effect ,alteration and termination , management and supervision, and so to analyze the advantages and characteristics of the existing legislation, and use it as reference design for China's legal system testamentary trust. This article, except the introduction and the abstract, is divided into three parts. In the first part, mainly introduce testamentary trusts of the origin and development things at present in Britain and America; analyze Anglo-American system of testamentary of the relevant legal issues Anglo-American system of testamentary trust of functional advantages. In the second part, including the practice is facing difficulties in our country and the laws of our country testamentary trust the have problems and deficiencies. In the third part, on the basis of learning English and American legal systems, discuss how to construct testamentary trust system in our county, including the trust