Research On The Legal Issues Of Charitable Organizations Acting As Trustees In Charitable Trusts

After the promulgation and implementation of the charity law in 2016,China's charitable trust has officially entered the track of rapid development.China's charity law clearly stipulates that the trustee of the charity trust is a charity organization or a trust company.However,due to the late development of the charity organization in China,the relevant system is not perfect at present,so the charity organization does not play its value in the charity trust trustee.Therefore,despite the enactment of the charity act,charitable organizations still have many problems in serving as trustees of charitable trusts.Based on the charity law of the People's Republic of China and related regulations of charity organizations,this paper discusses the shortcomings of charity organizations in serving as trustee of charity trust through empirical analysis of charity organizations serving as trustee of charity trust.Firstly,the paper introduces the concept characteristics,operation mode and development status of the trustee of the charitable trust,and finds that although the charitable organization has its advantages as the trustee of the charitable trust,the development of the charitable organization among the trustees of the charitable trust is not optimistic in practice.Secondly,through the 2016 alashan SEE public finance class environmental charity trust of Beijing entrepreneur environmental protection foundation and the zhongcheng yinxin · alashan ecological protection charity trust,the two examples are compared and analyzed to serve as charity trustee of charity organizations,and the legal risks of charity organizations serving as trustee of charity trust are reflected.Finally,aiming at the legal responsibility of charitable organizations as trustees,itproposes to establish a risk reserve system.In order to strengthen the function of preserving and increasing the value of trust property of charitable organizations,the investment management system of charitable organizations is refined,and it is stipulated that charitable organizations should have special personnel with financial qualifications.As for the imperfection of the supervision system of the charitable trust,it is proposed to establish an audit within the charitable organization and strengthen the establishment of the trust supervisor externally.At the same time,the lack of institutional guidance for the internal governance of charity organizations leads to the lack of efficient management system for the management of charity trust.The establishment of the internal governance system of charity organizations can improve the credibility of charity organizations and promote them to serve as trustees of charity trust.In order to better promote the development of charitable trust charitable organizations in the trustee.