共同富裕下信托公司受托慈善信托的激励机制被引量：11

The Incentive Mechanism of Trust Companies Entrusted Charitable Trusts under Common Prosperity

在线阅读下载PDF

导出

摘要推动共同富裕需要第三次分配,更需要慈善信托的助力。受托人在慈善信托中处于核心地位。信托公司担任慈善信托受托人有过立法争鸣。通过实证考察发现,在慈善组织和信托公司两类慈善信托受托人中,信托公司主导了慈善信托受托人的格局,呈现出一片繁荣景象。但繁荣之下有隐忧,信托公司整体担任慈善信托受托人的积极性不高。对照慈善信托受托人的一般要求,发现信托公司在行为能力、专业能力和公信力上均为适格的慈善信托受托人;但其参与慈善信托也面临着观念认知、组织机构与相关制度的制约。信托公司担任慈善信托受托人的状况决定了我国慈善信托发展的走向,激活信托公司的积极性意义重大。这既需要信托公司自身提高对慈善信托的认知、专设慈善信托部门,也需要相关机构为其提供包括社会责任制度、税收激励制度、公司评级制度和募捐资格制度在内的全方位制度保障。通过激励信托公司担任慈善信托受托人,促进我国慈善信托事业的高质量发展和共同富裕的有序实现。 Promoting common prosperity requires the third distribution and the help of charitable trust.The trustee is the core in charitable trust.There have been legislative debates on the role of trust companies as trustees of charitable trusts.Through empirical investigation,among the two types of charitable trust trustees of charitable organizations and trust companies,trust companies take a dominating role and prospers.However,there are hidden worries under the prosperity that the trust companies as a whole have a low enthusiasm to act as trustees of charitable trusts.Compared with the general requirements of the trustees of charitable trusts,it is found that the trust companies are qualified charitable trust trustees in terms of legal capability,professional ability and credibility;but their participation in charitable trusts is also faced with the constraints of concept cognition,organization and related systems.The trust company acts as the trustee of charitable trust determines the development trend of China’s charitable trust,and it is of great significance to activate the enthusiasm of the trust companies.It not only needs the trust companies to raise their cognition of charitable trusts,and set up special charitable trust departments,but also needs the related institutions to provide them with comprehensive instutitional guarantees including social responsibility systems,tax incentive systems,company rating systems,and fundraising qualification systems.By encouraging trust companies to act as trustees of charitable trust,we can promote the orderly realization of common prosperity and the high-quality development of charitable trust in China.

作者周乾

机构地区合肥工业大学文法学院

出处《东方法学》 CSSCI 北大核心 2022年第3期96-114,共19页 Oriental Law

基金国家社科基金项目“生态损害赔偿金信托法律问题研究”(项目批准号:20BFX128)的阶段性研究成果

关键词第三次分配慈善信托信托公司受托人共同富裕慈善信托事业 third distribution charitable trust trust company trustee common prosperity enterprise of charitable trust

分类号 D922.282 [政治法律—经济法学]

作者简介周乾,合肥工业大学文法学院副教授,法学博士。