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1、摘要隨著我國(guó)市場(chǎng)經(jīng)濟(jì)持續(xù)快速發(fā)展，國(guó)民收入不斷增長(zhǎng)。面對(duì)大量的財(cái)富，財(cái)富持有者關(guān)心的是子孫后代如何順利繼承財(cái)富，持續(xù)保有財(cái)富，避免遺產(chǎn)糾紛。對(duì)于人數(shù)增長(zhǎng)迅速的中產(chǎn)階級(jí)來(lái)講，如何使自己的財(cái)富保值增值，保障后代子女的生活，使得我國(guó)國(guó)民的財(cái)產(chǎn)繼承問題日漸凸顯，財(cái)富的繼承已成為現(xiàn)在社會(huì)的一個(gè)突出問題。遺囑信托以其充分尊重委托人意愿、實(shí)現(xiàn)財(cái)富保值增值和減少糾紛的特點(diǎn)正符合人們傳承財(cái)富的愿望。其中受托人負(fù)責(zé)信托財(cái)產(chǎn)的管理和處分，并依照信托設(shè)立的目的進(jìn)行管理運(yùn)營(yíng)以實(shí)現(xiàn)受益人利益最大化。歸根結(jié)底來(lái)講，受托人在遺囑信托中處于控制、管理和處分財(cái)產(chǎn)的中心地位。通過對(duì)遺囑信托受托人制度進(jìn)
2、行探析來(lái)闡明遺囑信托受托人的資格、權(quán)利以及義務(wù)，在此基礎(chǔ)上結(jié)合我國(guó)遺囑信托受托人實(shí)踐發(fā)展現(xiàn)狀，逐一指出我國(guó)目前在遺囑信托受托人立法上的缺陷和不足之處，如遺囑信托受托人資質(zhì)過于嚴(yán)格，遺囑信托財(cái)產(chǎn)權(quán)屬不明，受托人職務(wù)空缺時(shí)選任制度缺失，受托人審慎投資義務(wù)過于簡(jiǎn)單的問題。針對(duì)上述法律障礙，提出允許自然人作為遺囑信托受托人、遺囑信托財(cái)產(chǎn)權(quán)明確歸于受托人、受托人職務(wù)空缺時(shí)采用申請(qǐng)法院選任受托人模式、進(jìn)一步細(xì)化受托人審慎投資標(biāo)準(zhǔn)的解決對(duì)策，以便遺囑信托受托人制度的優(yōu)越性我國(guó)實(shí)踐中更好地得到發(fā)揮和體現(xiàn)。關(guān)鍵詞：遺囑信托，受托人，信托財(cái)產(chǎn)IABSTRACTWiththesusta
3、inedandrapiddevelopmentofChina'smarketeconomy,thenationalincomecontinuestogrow.Inthefaceofagreatdealofwealth,therichareconcernedabouthowfuturegenerationscaninheritandmaintainwealthsmoothly.Toavoiddisputesoverinheritance.Fortherapidlygrowingmiddleclass,howtomaintainandincreasetheirweal
4、thandsafeguardthelivesoffuturechildrenhasmadetheinheritanceproblemofourcountryincreasinglyprominent.Inheritanceofwealthhasbecomeaprominentprobleminthecurrentsociety.Testamentarytrust,withitsfullrespectforthewilloftheclient,Thecharacteristicsofmaintainingandincreasingwealthandreducingd
5、isputesareinlinewithpeople'sdesiretoinheritwealth.Thetrusteeisresponsibleforthemanagementanddisposaloftrustproperty.Andmanageandoperateaccordingtothepurposeforwhichthetrustisestablishedinordertomaximizethebenefitofthebeneficiary.Inaword,thetrusteeisundercontrolinthetestamentarytrust,T
6、hecentralpositionofthemanagementanddisposalofproperty.Throughtheanalysisofthetestamentarytrusttrusteesystemtoclarifythequalifications,rightsandobligationsofthetestamentarytrusttrustee,onthebasisofthis,combinedwithourcountrytestamentarytrusttrusteepracticedevelopmentsituation,Onebyonep
7、ointsoutthedefectsanddeficienciesinthelegislationoftestamentarytrusttrusteesinourcountry,suchastoostrictqualificationsoftrustees,theabsenceoftheselectionsystemwhenthedutiesoftrusteesarevacant,Inviewoftheabovelegalobstacles,itisproposedtoallownaturalpersonstobethetrusteeofthetestamenta
8、rytru
