摘要
《慈善法》颁布后,慈善信托概念实质上替代了公益信托概念。为充分发挥各慈善信托主体的协同效应,应允许捐赠人或受托人委托慈善组织通过公募方式募集信托资金,扩大慈善信托资产类型和规模,设置委托人大会监督慈善信托,将慈善组织设置为形式受益人,并允许在设立慈善信托时规定慈善信托终止时的剩余资产归实际委托人或其指定主体所有。
After the promulgation of the charity law,the concept of charitable trust essentially replaced the concept of public trust.In order to give full play to the synergy of various charitable trust subjects,donors or trustees should be allowed to entrust charitable organizations to raise trust funds through public offering,we should also expand the type and scale of charitable trust assets,set up a general meeting of trustees to supervise charitable trusts,and set charitable organizations as formal beneficiaries,we can allow to stipulate that the remaining assets at the termination of charitable trust shall be owned by the actual trustor or its designated subject,when the charitable trust is established.
作者
吴仝美子
WU Tongmei-zi(Anhui Agricultural University,Hefei 243000,China)
出处
《长春师范大学学报》
2022年第1期32-35,共4页
Journal of Changchun Normal University
基金
安徽农业大学校繁荣发展基金重点项目“多元化协同精准扶贫的法律治理模式研究——以慈善信托为视角”(2017zs06zd)。
