我国保险金信托法律制度研究

【作者】 王俊；

【导师】 臧兴东；

【作者基本信息】 贵州大学 ， 法律（非法学）（专业学位）， 2025， 硕士

【摘要】 保险金信托是同时具有保险与信托优势的金融工具,具备财富传承与管理的双重价值。当前,保险金信托业务发展迅速,但也存在诸多法律与监管问题。本文尝试为相关金融机构开展保险金信托业务以及金融监管部门监管保险金信托提供有益的参考。首先,对保险金信托的界定、功能及优势进行了系统分析,进而对我国大陆地区保险金信托业务的三种主要模式:委托人主导、权利转移,以及受托人主导模式进行了分析,指出三种模式有着各自的特点与适用场景,并对美国的不可撤销人寿保险信托(ILIT)模式、日本的“安心支持信托”模式进行分析。该等模式在资产保护、税务规划和财富传承方面具有显著优势,有着成熟的业务流程和全面法律保障,本文指出了其值得我国借鉴的做法。文章探讨了我国保险金信托制度存在的问题,包括相关法律法规的不足,如缺乏行权限制规定、权益救济规定,以及受托人主导模式下保险利益关系不明确等。同时,业务监管也存在不足,如监管主体协同性欠佳、法律法规适配性不足、信息披露规范缺失和风险防控机制不完善等。对此,本文提出了完善建议:在权利义务关系方面,建议加强对不合理行权的限制、完善权益救济途径、明确受托人主导模式下保险利益关系;通过法律规定、当事人约定等方式确认保险金请求权作为信托财产设立信托的适格性;在业务监管方面,建议提升监管主体协同监管能力,完善监管登记制度,优化保险金信托业务风险防控机制。本文强调通过完善保险金信托法律制度,可以有效解决我国保险金信托的发展问题,促进保险金信托业务的健康发展。更多还原

【Abstract】 Insurance trust,Insurance trust,combining insurance and trust advantages,is a crucial financial tool for wealth inheritance and management.Despite its rapid development,it faces many legal and regulatory challenges.This paper offers insights for financial institutions and regulators to reference.It first systematically analyzes insurance trust’s definition,functions,and benefits,then examines three main models in China:principal-led,right-transfer,and trustee-led,each with unique features and uses.It also analyzes the US ILIT,Japan’s"Peace of Mind Support Trust".These models excel in asset protection,tax planning,and inheritance with mature processes and legal support,providing valuable lessons for the Chinese mainland.The paper further explores existing issues in China’s insurance trust system,including regulatory flaws such as the lack of exercise restrictions,insufficient rights relief,and unclear trustee-led insurance interest relationships,as well as business supervision shortcomings like poor regulatory coordination,inadequate legal adaptability,missing information disclosure,and imperfect risk control.To address these,the paper suggests strengthening restrictions on unreasonable exercise,improving rights relief,clarifying trustee-led insurance interest relationships,confirming insurance claims as eligible trust property through legal provisions and party agreements,enhancing regulatory cooperation,refining registration systems,and optimizing risk control mechanisms.Finally,the paper stresses that enhancing the legal framework can effectively solve China’s insurance trust development problems,promoting its healthy growth.更多还原