我国股权信托法律问题再研究

发布时间：2018-07-24 14:28

【摘要】：信托因为其高度的灵活性、多样的功能,从产生之初就得到了广泛应用。股权,作为现代企业制度和资本市场的产物,已经成为财富的一种重要载体,并自然而然地成为一种新型的信托财产。股权信托在我国起步较晚,目前主要集中在商事领域,但随着信托观念在我国进一步普及,股权信托必将出现在民事领域。然而,我国《信托法》对于股权信托的规定不尽完善,导致股权信托在实践中的众多功能无法得到发挥。本文通过阐释股权信托的概念和特征,介绍英美民事信托的基本法律关系及股权信托在民商事领域中的作用,最终提出完善我国股权信托相关制度的建议。全文分为前言、正文、结论三部分,正文包括四章。第一章研究了股权信托的起源与发展,阐述了股权信托的概念与特征。该部分主要通过阐释信托和股权的概念,得出股权信托的概念,通过比较股权信托与其他财产信托的不同,得出股权信托的四个特征。该部分还研究了股权信托在英美国家的起源与发展。第二章讨论了股权信托的基本法律关系。该部分从委托人、受托人、受益人、创设信托的意愿、信托财产、合法的信托目的和财产的有效交付等七个要件,对股权信托的基本法律关系进行了解构,主要阐释了委托人、受托人和受益人的权利和义务。第三章分析了股权信托在民商事领域中的作用。该部分通过分析股权信托在员工持股计划、国有股权管理、公司股权融资、保护中小股东权益、捐赠公益事业、安排遗产继承等六个方面的应用,体现股权信托的制度价值,以此说明完善我国股权信托相关制度的必要性。第四章提出了完善我国股权信托相关制度的建议。该部分从股权信托的基本法律制度和配套法律制度两方面出发,提出了增加以宣言形式设立信托、区分信托财产原物与信托收益、限制委托人的权利、扩大受益人与受托人的权利、理清遗嘱信托的生效时间、加重受托人的责任等基本法律制度,以及完善公示登记、税收等配套法律制度。
[Abstract]:Because of its high flexibility and various functions, trust has been widely used from the beginning. As a product of modern enterprise system and capital market, equity has become an important carrier of wealth and naturally a new type of trust property. The equity trust starts late in our country and is mainly concentrated in the commercial field at present, but with the further popularization of the concept of the trust in our country, the equity trust will appear in the civil field. However, the provisions of the Trust Law on equity trust are not perfect, resulting in many functions of equity trust in practice can not be played. By explaining the concept and characteristics of equity trust, this paper introduces the basic legal relationship of civil trust in the United States and the role of equity trust in the field of civil and commercial affairs, and finally puts forward some suggestions to improve the relevant system of equity trust in China. The full text is divided into preface, text, conclusion three parts, the text includes four chapters. The first chapter studies the origin and development of equity trust, expounds the concept and characteristics of equity trust. In this part, the concept of equity trust is obtained by explaining the concepts of trust and equity, and the four characteristics of equity trust are obtained by comparing the difference between equity trust and other property trust. This part also studies the origin and development of equity trust in Anglo-American countries. The second chapter discusses the basic legal relationship of equity trust. This part deconstructs the basic legal relationship of equity trust from seven elements, such as the client, beneficiary, the will to create the trust, the trust property, the legal purpose of trust and the effective delivery of the property. Rights and obligations of trustees and beneficiaries The third chapter analyzes the role of equity trust in the field of civil and commercial affairs. This part reflects the institutional value of equity trust by analyzing the application of equity trust in six aspects, such as employee stock ownership plan, state-owned equity management, company equity financing, protection of minority shareholders' rights and interests, donation of public welfare, arrangement of inheritance, etc. This explains the necessity of perfecting the relevant system of equity trust in our country. The fourth chapter puts forward the suggestion of perfecting the system of equity trust in our country. Starting from the basic legal system and the supporting legal system of the equity trust, this part proposes to increase the form of declaration to establish the trust, to distinguish the trust property from the trust income, and to restrict the rights of the trustor. It also expands the rights of beneficiary and trustee, clarifies the effective time of testamentary trust, intensifies the basic legal system such as the responsibility of trustee, and consummates the supporting legal system, such as public notice registration, tax collection and so on.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.282

【共引文献】