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1986年1月国务院颁布的《银行管理暂行条例》第四章从管理的角度规定了我国信托机构的成立条件、设立地区、审批权限、经营范围和经营方式,为设立新的和整顿已有的信托机构提供了统一的依据。同年4月公布的《中国人民银行关于金融信托机构管理暂行规定》对条例的内容作了更为详细的规定。然而,时至今日,已经普遍存在的信托关系几乎还是被视为纯粹的经济关系。这就给人民法院在解决信托合同纠纷时提出了新课题。为此,本文试对信托的基本法律理论问题及现行信托立法问题略陈管见。
In January 1986, the State Council promulgated the “Provisional Regulations on Banking Administration,” Chapter IV from the management point of view the establishment of the conditions for the establishment of trust agencies in our country, the establishment of the region, the power of examination and approval, business scope and mode of operation for the establishment of new and reorganization of the existing Trust agencies provide a unified basis. In April the same year, promulgated the “Provisional Regulations of the People’s Bank of China on the Administration of Financial Trusts,” the contents of the Ordinance made more detailed requirements. However, the trust relationships that have prevailed so far are almost always regarded as purely economic relations. This has given the people’s court a new task in resolving disputes over trust contracts. For this reason, this paper tries to find out the basic legal theory of trust and the current legislation on trust law.