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信托制度自16世纪经衡平法催生以来,历经300多年的漫长演化,时至今日,不但已普遍为众多普通法系国家和地区广泛使用,而且也为很多大陆法系国家和地区移植和继受。信托使用的范围也早已不局限于遗嘱、赠与等传统民事财产管理领域,而是伴随着商业活动和商业规则的发展,在商事领域特别是金融领域得到广泛的应用。根据Langbein教授的估算,截至1997年美国各种类型商事信托的总值约为11.6万亿美元。~①
Since the birth of the trust system in the 16th century through the equitable method of law, the long evolution of more than 300 years has not only been widely used by many common law countries and regions, but also transplanted and inherited in many civil law countries and regions . The scope of the use of trust has long been confined to traditional civilian property management fields such as wills and gifts. With the development of commercial activities and business rules, the trust has been widely used in commercial areas, especially in the financial field. According to Professor Langbein’s estimate, as of 1997, the total value of various types of commercial trusts in the United States is about 11.6 trillion U.S. dollars. ~ ①