信托,源于英国的一种为他人利益管理财产的制度,其法律关系是:财产所有人将其财产转移或设定于有管理能力且足以依赖的人,使其为第三者的利益或特定目的管理或处分该财产。简言之,信托就是委托人、受托人及受益人三者间所存在的一种以财产权为中心的法律关系。信托是社会经济发展的产物,社会经济的发展使社会分工越来越细,人事关系越来越复杂,因而人们之间的情谊信托发展为财务信托,由不付酬劳的信托发展到付酬劳的信托,由个人与个人之间的信托发展为个人与团体、团体与团体之间的信托。信托形式也发展为企业信托、公益信托、福利信托、特种信托等,信托成为社会信用的一项专门行业。我国金融信托业经过十五年的迅速发展,已与银行业、保险业并列为中国金融体系的三大支柱之一。至 Trust, a system of property management in the United Kingdom for the benefit of others, whose legal relationship is that the owner of the property transfers or places his property on a managerial and dependable person for the benefit of a third party or Manage or dispose of the property for a specific purpose. In short, a trust is a property-centered legal relationship that exists between the principal, the trustee and the beneficiary. Trust is a product of social and economic development. Socio-economic development makes the social division of labor more and more detailed and the personnel relations become more and more complicated. Therefore, the trust between people is developed into a financial trust, which is evolved from an unpaid trust to an unpaid one Trusts, developed by trusts between individuals and individuals, are individuals and groups, trusts between groups and groups. The form of trust has also evolved into corporate trusts, public welfare trusts, welfare trusts and special trusts. Trust has become a specialized sector of social credit. After fifteen years of rapid development, China’s financial trust industry has become one of the three pillars of the Chinese financial system with banking and insurance industries. to