信托制度起源于英国衡平法的用益制度,遗产信托是通过遗嘱设立的信托,是委托人生前设立、在去世时生效的信托。该项制度在英美法系国家得到了良好发展,大陆法系许多国家也根据本国国情引入了该制度。中国大陆关于遗产信托的法律条文很少,引入并完善该制度,将有利于促进我国大陆《继承法》的发展,有助于维护社会的稳定并弥补现有法律体系的缺失。 The trust system originated from the equity system of the British Equity. The trust is a trust established through a will. It is a trust established before the death of a principal and effective at the time of his death. This system has been well developed in Anglo-American legal system countries, and many countries in the civil law system have also introduced this system according to their national conditions. There are very few legal provisions in Mainland China about heritage trusts. Introducing and perfecting the system will be conducive to promoting the development of the “succession law” in mainland China, helping to maintain social stability and make up for the lack of existing legal systems.