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近似原则是公益信托中最重要的原则,普遍认为,该法律原则起源于罗马法。英国《慈善法》最先以成文法的形式对慈善信托的近似规则作出了规定,该法中关于近似原则的规定也被后来的《1993慈善法》所继承;美国《统一信托法典》以及《信托法重述》也都对这一原则做了具体规定;我国《信托法》第72条同样对这一原则有所规定。通过比较法研究,本文认为,对于近似原则的适用范围,其既可以适用于管理性条款,也可以适用于分配性条款。对于适用该原则的前提条件,应当借鉴英美法系的做法,将“浪费”作为适用该原则的法定情形之一,这样做不仅可以更好的完成委托人的意愿还可以提升财产利用的效率。最后,对于受托人在适用该原则时的自由裁量权也应当加以限制。
The principle of approximation is the most important principle in public trusts. It is generally accepted that the principle of law originated from the Roman law. The “Charity Law” of the United Kingdom firstly stipulates the approximate rules of charity trust in the form of statute law. The provisions of the approximation principle in this law are also inherited by the subsequent “Charities Law of 1993.” The United States “Uniform Trust Code” and the “Trust The law restatement also made specific stipulations on this principle. Article 72 of China’s Trust Law also stipulates this principle. Through comparative law research, this paper argues that for the application of the principle of approximation, it can be applied to the management of the article can also be applied to the distribution clause. As a prerequisite for the application of this principle, we should draw lessons from Anglo-American legal system and use ”waste" as one of the statutory circumstances to which this principle applies. This will not only better fulfill the principal’s wishes but also enhance the utilization of property effectiveness. Lastly, the discretion of the trustee in the application of the principle should also be limited.