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目前,信托所具有的破产隔离功能尚未被破产法律实务界充分关注。本文分析了破产管理人在处理信托的委托人、受益人和受托人作为债务人时,应如何对上述主体的固有财产与信托财产进行准确区分,进而推动信托破产隔离机制的实现。本文建议,在我国现阶段尚未落实信托登记制度的情况下,破产管理人应将调查重点放在信托财产初始形态与后续变更形态之间的关联转换方面,对在信托运用过程中以不同财产形式出现的信托财产进行准确认定。
At present, the function of bankruptcy isolation provided by the trust has not yet been fully concerned by bankruptcy legal practitioners. This article analyzes how the bankruptcy administrator can accurately distinguish the inherent property from the trust property of the above-mentioned entities when dealing with the trustee, beneficiary and trustee of the trust as the debtor, so as to promote the realization of the trust-bankruptcy isolation mechanism. This article suggests that in our country at this stage has not yet implemented the trust registration system, the insolvency representative should focus on the investigation of the initial changes in the form of trust property and the subsequent conversion between the conversion aspects of the trust in the process of using different forms of property Appear trust property accurately identified.