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信托的本质是一种财产管理运作方式,从设立到成立、再到运行受到普通法与衡平法的共同调整,对英美普通法与衡平法互动的双重法律体系有着强烈的依赖,而普通法与衡平法互动的双重法律体系又是英美法的特色。尽管没有衡平法和双重法律体系,大陆法系国家还是可以通过功能移植的方式引进信托的。马尔他与魁北克就是成功移植信托的两个实例。
The nature of the trust is a kind of property management mode of operation. From establishment to establishment to operation, it is subject to the common law and equity adjustment. It has a strong dependence on the common law and the law system of mutual equity in Britain and the United States. However, The dual legal system of equitable balance is another characteristic of Anglo-American law. Although there is no equitable and double legal system, civil law countries can still introduce trusts through functional transplantation. Malta and Quebec are two examples of successful transplant trusts.