公益信託已經逐漸為我國各界所熟悉，並有明顯之發展。截至2017年9月30日止，由銀行擔任受託人之公益信託件數，累計共達228件，其有效存續件數為226件。為建構更完備之公益信託法制，本文採用實證研究方法，分析我國公益信託之設立及發展，並彙整公益信託之目的類型、具體案例、財產之來源及動用方式、受託人資格、收費標準、資訊揭露及治理，以窺探公益信託之運作現況，進而探討公益信託法制及監理機制之改革，希冀創造更完善之公益信託制度與運作機制，促進公益信託永續長久之發展及創新。最後，提出本文之結論及建議。
Charitable trusts have gradually become commonly known to the people in Taiwan and have been developed remarkably. As of 30 September 2017, the total number of charitable trusts held by the bank as trustees totaled 228 cases, and the effective surviving number of charitable trusts is 226 cases. In order to build a more complete legal system for charitable trust, this paper adopts empirical research methods to analyze the establishment and development of charitable trust in Taiwan. Furthermore, this paper summarizes the types of purpose, specific cases, the sources and use of property, trustee qualification, management fees, information disclosure and governance of charitable trusts, in order to privatize the operational practices of charitable trust in Taiwan. This paper further explores the reform of legal system and supervisory mechanisms of charitable trust, with the hope to create a more perfect charitable trust system and operation mechanism to promote the long-term sustainable development and innovation of charitable trusts. Finally, this paper will provide a concise conclusion with recommendations.
