随着社会经济的发展，越来越多的人希望参与到慈善事业中来，但近年来发 生的“诈捐门”、“郭美美”等事件严重地影响了慈善机构的社会公信力和人们 参与慈善事业的积极性。2016年9月《慈善法》的颁布，明确慈善信托的概念， 把信托制度与生俱来的运作灵活、管理专业、财产独立、制度透明的特点与慈善 事业结合起来，正好可以解决慈善基金会由于信息透明度的弊端而导致的社会公 信力问题和其资金投资运作的专业能力问题，加之近两年来在泛资管和强监管的 背景下，信托公司面临着严峻的转型发展压力。基于上述背景，如何更好地利用 信托的功能优势，解决我国慈善事业面临的社会公信力问题，助力其更好的解决 社会问题，同时促进信托公司向回归本源的方向转型发展，成为了近两年业界普 遍关心的热点。 本文以CG信托公司作为研究对象，运用比较研究法梳理了英、美、日和我国 慈善信托业务现状，并重点分析了CG信托公司慈善信托业务开展现状。在分析现 状的基础上运用案例和数据总结出CG信托公司慈善信托业务发展中存在的问题， 如慈善业务拓展缓慢、重传统业务轻慈善信托、过于依赖与慈善组织的合作、信 息披露不统一且透明度低。并挖掘了CG信托公司存在问题的深层次原因，据此提 出促进CG信托公司慈善信托业务发展的对策。 通过对CG信托公司慈善信托业务的分析，本文得出以下结论：1.CG信托公 司的慈善信托业务具备良好的理论和实践基础，但近两年却发展缓慢；2.在行业 层面上，受慈善信托税收优惠制度和信息披露法规等不完善的影响，导致CG信托 公司慈善信托业务对慈善组织依赖性的增强和信息披露不统一且透明度低等问 题，在CG信托公司内部，由于投研和风险管理能力不足，再加上对慈善信托业务 的相关配套人力、系统和制度等建设不完善，导致其对慈善信托业务重视不足且 慈善信托业务拓展缓慢；3.CG信托公司可以通过完善相关制度、优化内部建设、 搭建专业团队和积极与慈善信托业务相关各方联系，来促进慈善信托业务的发展， 作为其转型发展的重要业务方向之一。 关键词：信托，慈善信托，慈善法，CG信托公司 II Abstract Withthedevelopmentofsocialeconomy,moreandmorepeoplewanttoget involvedincharitybusiness.However,duringrecentyears,"Donationfraud",”Guo MeiMei”andotherincidentshaveseriouslyaffectedthesocialcredibilityofcharities andtheenthusiasmofpeopletoparticipateinphilanthropy.Thepromulgationofthe charitylawinSeptember2016clarifiedtheconceptofcharitabletrustandcombined theinherentcharacteristicsofflexibleoperation,professionalmanagement, independentpropertyandtransparentsystemofthetrustsystemwithphilanthropy, whichcanexactlysolvetheproblemofsocialcredibilitycausedbythemalpracticeof informationtransparencyandtheproblemofprofessionalabilityofitsfundinvestment operation.Inaddition,inthepasttwoyearsunderthebackgroundofpan-capital managementandstrongsupervision,trustcompaniesarefacingseverepressureof transformationanddevelopment.Basedontheabovebackground,howtomakebetter useofthefunctionaladvantagesoftrust,solvingthesocialcredibilityproblemsfaced byChina'scharity,helpitbettersolvesocialproblems,andpromotethetransformation anddevelopmentoftrustcompaniestoreturntotheiroriginalsourcehasbecomea commonconcernoftheindustryinthepasttwoyears. ThispapertakesCGtrustcompanyastheresearchobject,usesthecomparative studymethodtosortoutthecurrentsituationofthecharitabletrustbusinessinBritain, theUnitedStates,JapanandChina,andfocusesontheanalysisofthecurrentsituation ofthecharitabletrustbusinessofCGtrustcompany.Basedontheanalysisofthe currentsituation,thispapersummarizestheproblemsexistinginthedevelopmentof CGtrust'scharitytrustbusinessbyusingcasesanddata,suchastheslowexpansionof thecharitybusiness,theemphasisontraditionalbusinessoverthecharitytrust,the excessiverelianceonthecooperationwithcharityorganizations,theinconsistent informationdisclosureandthelowtransparency.Thepaperalsoexploresthe deep-rootedcausesoftheproblemsofCGtrustcompanyandputsforwardthe countermeasurestopromotethedevelopmentofCGtrustcompany'scharitabletrust business. ByanalyzingthecharitabletrustbusinessofCGtrustcompany,thefollowing conclusionsaredrawn：1.ThecharitabletrustbusinessofCGtrustcompanyhasagood theoreticalandpracticalbasis,butithasbeendevelopingslowlyinthepasttwoyears. III 2.Attheindustrylevel,duetotheimperfectionofthecharitabletrusttaxpreference systemandinformationdisclosureregulations,CGtrustcompany'scharitabletrust businesshasbecomemoredependentoncharitableorganizations,anditsinformation disclosureisnotuniformandtransparencyislow.InCGtrustcompany,duetothelack ofinvestmentresearchandriskmanagementability,Inaddition,theconstructionof supportingmanpower,systemandsystemforthecharitytrustbusinessisnotperfect, whichleadstotheinsufficientattentiontothecharitytrustbusinessandtheslow developmentofthecharitytrustbusiness.3.CGtrustcompanycanpromotethe developmentofcharitabletrustbusinessbyimprovingrelevantsystems,optimizing internalconstruction,buildingaprofessionalteamandactivelycontactingrelevant partiesofcharitabletrustbusiness,Itisalsooneoftheimportantbusinessdirectionsof itstransformationanddevelopment. Keywords:Trust,Charitabletrust,LawofCharity,CGTrustcompany IV 目录 第一章绪论...................................................................................................................1 1.1研究背景及意义.................................................................................................1 1.1.1研究背景...................................................................................................1 1.1.2研究意义...................................................................................................2 1.2文献综述.............................................................................................................2 1.2.1国外文献综述...........................................................................................2 1.2.2国内文献综述...........................................................................................4 1.2.3文献综述评述...........................................................................................6 1.3研究方法及研究思路.........................................................................................6 1.3.1研究方法...................................................................................................6 1.3.2研究思路...................................................................................................7 1.4研究内容.............................................................................................................7 1.5本文的创新点与不足.........................................................................................8 1.5.1创新点.......................................................................................................8 1.5.2不足之处...................................................................................................8 第二章慈善信托相关理论和国内外业务发展现状...................................................9 2.1相关理论.............................................................................................................9 2.2英、美、日慈善信托业务发展现状...............................................................11 2.3中国慈善信托业务发展现状...........................................................................12 第三章CG信托公司慈善信托业务发展现状...........................................................19 3.1CG信托公司现状.............................................................................................19 3.1.1CG信托公司简介...................................................................................19 3.1.2CG信托公司战略规划...........................................................................21 3.1.3CG信托公司经营现状...........................................................................21 3.1.4慈善信托的战略意义.............................................................................22 3.2CG信托公司慈善信托业务发展现状.............................................................23 3.2.1慈善信托业务的发展过程.....................................................................23 3.2.2慈善信托的内部建设.............................................................................23 3.2.3慈善信托业务发展规模和结构.............................................................26 V 3.2.4慈善信托业务管理方式和存在的风险.........