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从比较法角度来看,是否制定信托法是英美法和大陆法最重大的区别。然而,如今多数大陆法国家都制定了自己的信托法,我国也于2001年10月1日正式实施《中华人民共和国信托法》,第一次在我国引入信托制度。究竟信托法具有哪些功能,现代信托在资本运营方面具有哪些优势,促使大陆法国家纷纷制定信托法,值得我们探讨。对这些问题的深入探讨将有助于我国信托法的解释与适用。
From the perspective of comparative law, whether or not to develop trust law is the most significant difference between Anglo-American law and civil law. However, most continental countries nowadays have their own trust laws. Our country also formally implemented the “Trust Law of the People’s Republic of China” on October 1, 2001, and for the first time introduced a trust system in our country. What exactly does the trust law have? What are the advantages of the modern trust in capital operation, prompting the mainland countries to work out the trust law one after another, which deserves our discussion? In-depth discussion of these issues will help our interpretation and application of trust law.