在引进英美法信托制度的过程中,大多数大陆法国家通过传统的合同法框架来构建信托制度。那么信托与合同究竟有何区别呢?本文通过对信托关系与合同关系的比较,指出两者在结构和当事人关系上的异同,以期对信托制度的理解与运用有所裨益。 During the process of introducing the Anglo-American legal trust system, most continental countries in France established the trust system through the traditional contract law framework. What is the difference between the trust and the contract? This article points out the similarities and differences between the two in the structure and the relationship between the parties through the comparison between the trust and the contract, in the hope of benefiting the understanding and application of the trust system.