慈善信托在我国运作中的挑战与对策研究

Research on the Challenges and Countermeasures in the Operation of Charitable Trusts in China

摘要: 2016年，《中华人民共和国慈善法》的通过，为慈善信托提供了更明确的法律框架，促进了其快速发展，慈善组织开始迈入有法可依，有法可行的良好发展局面。《慈善法》不仅明确了慈善信托的内涵和外延，还通过简化备案制等措施，降低了设立慈善信托的门槛，激活了信托机制在慈善公益事业中的应用，给慈善组织呈现了一个崭新的创新型的发展路径。慈善信托作为重要的慈善形式之一，在国际上尤其是发达国家扮演着驱动社会发展的重要角色，并广泛应用。而在我国，这一领域尚处起步阶段，慈善组织在慈善信托领域的探索和实践上面临进度缓慢、路径曲折的问题。从慈善组织参与度、慈善信托制度成熟度，以及慈善组织自身发展的局限性上，都还存在着很多的困难和问题。本文从我国慈善组织发展实际出发，通过文献综合分析和分类比较等方法，对现阶段我国慈善组织开展慈善信托面临的困境及成因进行分析，并提出相应的解决方法措施，为我国慈善组织开展慈善信托，推动慈善事业的发展提供宝贵的建议。

Abstract: In 2016, the enactment of the Charity Law of the People’s Republic of China provided a clearer legal framework for charitable trusts, accelerating their rapid development. Charitable organizations thus entered a favorable phase of growth, guided by established laws and regulations. The Charity Law not only clarified the definition and scope of charitable trusts but also lowered the threshold for establishing them by simplifying the filing process, among other measures. This revitalized the application of trust mechanisms in philanthropic endeavors, presenting charitable organizations with an innovative and transformative development path. As one of the most important forms of philanthropy, charitable trusts play a significant role in driving social development internationally, particularly in developed countries, where they are widely utilized. However, in China, this field remains in its nascent stage, with charitable organizations facing slow progress and a winding path in their exploration and practice of charitable trusts. Numerous challenges persist, including low participation rates among charitable organizations, the immaturity of charitable trust systems, and the inherent limitations in the development of charitable organizations themselves. Based on the current state of charitable organizations in China, this paper employs methods such as literature review and comparative analysis to examine the challenges and underlying causes faced by charitable organizations in conducting charitable trust activities. It proposes corresponding solutions and measures, offering valuable recommendations to help charitable organizations advance their philanthropic efforts through charitable trusts.