法人信托是指由公司、社团等法人委托信托机构办理的各种信托业务。法人信托又称“机构信托”、“公司信托”、“团体信托”,是“个人信托”的对称。法人信托的委托人是公司、社团等法人组织;受托人只能由法人机构承担任何个人都没有受理法人信托的资格;与社会经济的发展有密切关系等特点。具有针对公司债的信托、公司创设、改组、合并、撤销和清算的信托等范围。而且具有公司理财、融资服务等种类作用。
虽然公益信托与财团法人制度都是通过筹集民间资金从事公益事业的两种组织模式,但是其在很多方面还存在着诸多不同之处。
While the charitable trust and legal system are to raise private funds through public welfare in the two organizational forms, but in many ways, there are still many differences.
基金会是公益性非营利组织,符合财团法人的法律特征,具有公益性和非营利性,在功能上与公益信托有很多相似之处。
Foundations are a kind of organizations which are characteristic of public interest and non profit. Chinese foundation law is not very definite on the essence of foundations.
而英美法系一般从法人拟制说出发,把公司董事界定于受托人和信托人的地位。
The director is regarded as the member of the company organ in the civil law system, based on the theory of the legal man entity.
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