完善我国信托监督机制系统架构的法律解读

【作者】 熊韬；

【导师】 谢商华；

【作者基本信息】 西南财经大学 ， 经济法学， 2005， 硕士

【摘要】 信托具有高度的弹性、灵活性和个性化特征,最能体现当事人的意思自治、契约自由,然信托制度赋予受托人管理处分信托财产以极大权利,而受益人往往居于监控弱势地位。为了最大限度地保障受益人利益,防范和制约受托人的不当管理行为,有必要建立一套信托监督机制。总体来说,信托的监督设计主要表现在内部监督和外部监督两个方面。内部监督建立于狭义的信托法基础上,主要是调节信托关系当事人之间权利义务的监督机制,而外部监督则是指建立在信托业法基础上的政府和有权组织的监管机制。对于外部的监管机制,众多学者均对其倾注了较多的热情和精力,而对信托内部监督机制的研究则颇有不足。这一方面可能源于我国民事信托观念极为淡漠之历史积淀,导致信托内部监督机制还不足以担当解决受托人潜在道德风险的重任,另一方面亦可能与我国重视垂直型的纵向立法,而轻视协调平等主体间冲突的横向立法之官本位观念依旧存在不无关系。诚然,信托法虽对于委托人、受益人及其他信托关系人设有各种保护规定,但尚难谓十分周全,因此宜由权力机关予以监督,然信托具有浓重的私法自治色彩,过度依赖外部监督而忽视其他监督力量的作用必然会阻碍信托创新,减少自由竞争和市场约束在控制风险方面的作用,而将过多本应由市场承担的风险责任集中到监管者身上,造成高昂的监督成本。因此,在信托制度本身构筑一个多方位的内部监督体系,建立一个由信托关系当事人、政府、行业协会以及社会中介机构等广泛参与的多层次信托内外部监督体系,协调发展,共同作用,才有助于信托监督机制系统架构的真正实现。信托内部监督的顺利实现有赖于外部监督之强制力保障;而内部监督机制的完善亦有助于减轻外部监督的压力,降低公权力对私法领域之冲击。两者互为补充,不可偏废。本文即是从本土化法律研究角度出发,解析我国信托监督机制的系统架构,探讨信托监督机制的理论和现实意义。笔者在文章中较为2系统地阐述了当前我国信托内外部监督机制之不足及完善思路,既对完善我国信托内部监督机制提出了自己的思考,同时对我国信托外部监督机制的完善思路,亦不拘泥于针对某项具体制度的探讨,而将着重点放在对整个监督机制的系统架构的路径研究上。此外,对如何推进监督主体之间的利益协调,平衡不同监督主体之间价值取向的矛盾冲突,笔者也做出了自己的尝试。本文共分为五章。第一章和第二章写作目的在于为完善我国信托监督机制的系统架构提供法理铺垫,可作为全文的第一部分。第一章是对信托监督机制构建的基本理论进行的探讨,笔者并不以为信托监督机制下定义的方式作为理论研究的开端,而是试图通过对信托定义的解剖,以及分析信托监督机制的必要性,来搭建一个构建和完善信托监督机制的理论前提。本章共分为两节。第一节首先分析了信托风险存在的客观性。笔者在文中指出,对信托风险应做广义解释,即为“信托基本风险”和“信托业务风险”的组合体,两种风险基于不同的原则,并行不悖。然后,从经济、社会的角度考量,阐释了信托监督机制对于防范信托风险的现实意义。第二节对两大法系信托定义取向的偏差进行了法理探讨,指出从立法目的角度,我国信托法接受管理权说的观点,体现了我国以保护公有资产为主体的价值取向与功能设计,并认为,采“移转或为其它处分”之大陆法系通说,将“移转”和“为其他处分”加以区分的复合立法模式,较我国将信托财产归属情况不加任何区分而统一适用“委托”的单一立法模式,应当说仍然具有较为严谨的优势,亦有助于信托监督机制之针对性构建,成为完善信托监督机制的理论前提。第二章对我国信托监督机制构建的价值取向、基本原则、体系构建,做出了自己的思考。其目的在于对信托监督机制构建的基本内涵,做出必要的梳理。本章共分为三节。第一节分析了信托监督机制构建的基本价值取向,指出信托监督机制宣扬之价值理念大致契合对自由、平等、安全的诉求,是公民完成信托活动的先决条件,其实质在于对各方利益之相互衡平。第二节对我国信托监督机制构建的基本原则进行了探讨,并认为其基本原则至少应包括“兼顾国际惯例和我国3国情”,以及“信托内部监督与外部监督协调发展,共同作用”两个方面的内容。第三节以梳理我国信托监督机制构建的法律渊源为导向,总结其立法特点,分析了我国信托监督机制体系构建的立法思路,并指出我国信托内部监督机制的本土化构建远未寻求到最佳的平衡点,而外部监督机制亦需要尽快出台《信托业法》来加以协调规范。从第三章到第五章,主要是对完善我国信托监督机制系统架构进行的实证分析,可作为全文的第二部分。第三章是对完善我国信托内部监督机制的思考。本章以比较法的角度,对完善我国的信托内部监督机制提出了具体的构想。全章共分为四节。第一节将着眼点放在研究委托人与受益人监督权限利益冲突的协调规制上。在比较了不同法系委托人地位之价值取向差异后,笔者认为我国信托法更进一步扩大了委托人权利,强化了委托人对受托人的监控,由此产生委托人与受益人权限的冲突协调问题。笔者就此问题进行了探讨,并主张应清晰划分委托人与受益人更多还原

【Abstract】 Trust has high elasticity, flexibility and personalized features. And it canmost embody the principle of the meaning autonomy and freedom ofcontract. Therefore, trust endow assignees with maxim right of managingand using the trust property, while those so called “beneficiaries” areactually in a state which is rather weak and under a tight monitory. Toensure the beneficiaries’ rights in the highest extent, and to keep awayand restrict the assignees’ improper managements, it is necessary toestablish a supervising mechanism of trust. Generally speaking, thedesign of supervise of trust is mostly represented in two factors as theinternal supervise and external supervise. Internal supervise is constructedon the narrow sense of the trust law basis, and it is the supervisingmechanism which mainly focus on adjusting those rights andresponsibilities among involved parties. And external supervise is thesupervising mechanism which belonged to government and otherpowerful parties and constructed on the basis of the trust law. For theexternal supervising mechanism, numerous scholars has dedicatedabundant of favor and enthusiasm, while the research work of the internaltrust supervising mechanism is far from enough. In one respect, thissituation may result from the absence of the civil trust concept in thehistory of our country, and thus cause the fact that the internal supervisingmechanism cannot sufficiently resolve the burden of the hidden moralrisks of the assignees. And on another respect, it also likelihood to hassome relation with the existence of our country’s bureaucracy conceptwhich attach too much emphasis on the longitudinal legislation of verticaltype and overlook the importance of conciliating the conflicts amongcoordinative equal main parties. Indeed, though trust law set severalprotective regulations on assignees, beneficiaries and other trust relationentities, but it actually far from perfect. Therefore, it is necessary to besupervised by the power office. However, due to its strong judicialautonomy color, to lay too much importance on the external supervisesand overlooks the functions of other supervising forces will inevitablyobstruct trust innovation, and reduce the free competition and market rolethat restrains in the aspect of control risk. And to lay too much riskresponsibility, which should be taken by the market, on superintendent isdoomed to cause high supervising cost. Therefore, to construct amulti-aspects internal supervising system for trust system itself, and toestablish a multiple level internal and external of trust supervising systemwhich all those trust relations as: involved parties, government, guild andother agencies participate in extensively, will beneficial for the realizationof the configuration of the trust supervising mechanic systemconfiguration, if they can coordinative develop and interplay. Thesmoothly realization of the trust internal supervise is rely on the strongguarantee of the external supervise; and the consummating of the internalsupervising system is also beneficial for alleviate those pressures forexternal supervise, and reduce the impact of the field of the private lawwhich caused by the public power. Two can not neglect mutual, and canreplenish for each other.This paper is from the researching angle of the native law, to analyze thesystem configuration our nation’s trust supervising mechanism, and todiscuss the theoretical and realistic meaning of the trust supervisingmechanism. The author has systematically elaborated the insufficient andperfect train of thought of our country’s trust internal and externaldepartment supervisor mechanism in article. The author has not only putforward his own thought for perfecting the trust internal supervisormechanism of our country , but also perfect train of thought for the trustexternal supervise mechanism of our country, which not stick to certainspecific system discuss, and will emphasize the route research of thesystematic configuration of the entire supervising mechanism. Besides,the author has also made his own attempt更多还原