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浅议公司型基金的法律性质及其引进/何小明(11)
A trust has the following characteristics——
a)the assets constitute a separate fund and are not a part of the trustee’s own estate;b)title to the trust assets stands in the name of the trustee or in the name of another person on behalf of the trustee;c)the trustee has the power and the duty,in respect of which he is accountable,to manage,employ or dispose of the assets in accordance with the terms of the trust and the special duties imposed upon him by law.
The reservation by the settlor of certain rights and powers,and the fact that the trustee may himself have rights as a beneficiary,are not necessarily inconsistent with the existence of a trust. (EDITED BY trustlaws.net)
[11]参见蔡概还:《论投资基金法律定位宜以信托关系为主》,详见信托法律网http://www.trustlaws.net/InvestmentFund/List.asp?SelectID=1508&ClassID=139&SpecialID=150
[12]在美国东部,甚至有以信托方式来经营企业,而不以设立公司组织的方式来经营者。参见王志诚赖源河合著:《现代信托法论》,中国政法大学出版社2002年第1版,第8页。
[13]方流芳:《中西公司法律地位历史考察》载于中国民商法网http://www.civillaw.com.cn/weizhang/default.asp?id=17405
[14]王勇:《现代公司法律制度功能的历史考察与现实分析》载于《甘肃社会科学》2000年第3期。


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