Trust is the law system that regulates fiduciary relationship in which one person, a trustee, holds the right of property or assets for the benefit of another person, the beneficiary. It is derived from England, evolving of hundreds of years;it develops well with professional operation and flexible contents in many countries. Charitable trust is a kind of special trust system. It has some advantages and characters in promotion of charity enterprise. The paper uses methods, such as comparison, history and case analysis etc, to discuss the issue of trust system. The author analysed the origin, conception, classification and essence about the charitable trust. The author explored the situation about Chinese charity and found some drawbacks in the operation of fund organization. Base on the research, we can demonstrate that charity trust is essential and feasible in China. Charitable trust has a lot of advantages in keeping and increasing the value of charity capital. It also has some advantages in scientific management methods. Compared to the western countries which charitable trust is developed, at the present time, the author discovers charitable trust still does not develop well and has some blemishes and margins imperfections in China. According to the problem, the author put forward some suggestions about how to solve it. We should make up for the law system and create the condition for its development as soon as possible. Charitable trust is not only beneficial to the charity but also promote the trust trade.
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