国内学者对分时度假使用权利的法律性质认识也各有说法，但都较少涉及在分时度假中如何运用信托制度的问题。

Scholars sin our country have different opinions on the right of the timeshare user, without enough research on how to apply trust to timeshare.

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分析了信托收据的概念、性质及其沿革。

Analyze concept, character and evolution of trust receipt.

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首先，本文对附担保公司债信托进行了概念的解析，并说明其性质和特征。

Firstly, this article generalizes the basic legal concept of the secured corporate bond trustee and explains its nature and character.

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