Study On The Operation Mode Of Chinese Charitable Trust Based On Case Analysis

Along with the enactment of the Charity Law,a group of the trust companies and the charities have begun to respond positively to the call,and a series of charitable trust products have been issued.As more and more companies start to try the charitable trusts,the problems such as operational models,risk management and systems are gradually being found.Although in China,the charitable demand is greater than supply,about three-quarters of the trust companies are still on the sidelines.The deep study to the mode of operation on charitable trust,could let the trust companies clearly understands the potential of the business,and to predict the prospective trend,in order to make the decision as soon as possible,whether this is the transition opportunity.This paper,according to the analyze of the charitable trust development situation in the UK,the US,Japan,and China,and comparative study of these four countries' cases,analyze the charitable trust development patterns comprehensively,to obtain some beneficial development direction for Chinese charitable trusts,it aims to provide relevant recommendations to the trust companies,regulators and government departments,to help the stable development of charitable trusts.First of all,this paper introduces the development history of the trust in various countries,as well as the origin of charitable trust and the gradual development in various countries,based on this background,this paper summarizes relevant development rules,and obtains some advanced system design ideas.As reference to Britain's charitable trust commission settings,make the charitable trust authority is relatively independent and unified,draw lessons from the US's charitable trust mode,allowing the flexible combination of charity and investment,promote the entrust will of the charitable trusts,and clear the fuzzy preferential tax system in Chinese system,solve the problems such as trust company cannot giving the invoice,and duty free of the equity donating for charity,etc.Then,we studied the various stages of the development in various countries' charitable trusts.After that,this paper selects the charitable trust product cases which issued in each stage of China,that have charitable purpose,to demonstrate the experience that the Chinese charitable trust companies gained from the charitable trust field.Next,this paper makes a comparison,conduct a study and analyze the charitable trust operation flows in both China and foreign countries,and the successful cases from foreign countries.According to compare the differences in each process section of various countries,and use the excellent structure design ideas of the foreign countries' products for reference,to provide important references for the future development of business innovation.At the same time,this paper summarizes risks that China has been and will be faced,and in combination with the foregoing cases,direct at each risk,there is a simple guideline for them,whether from inner management or external supervision.Through the study of this paper,we got that in the charitable trust operation mode,there are some links need to be focus on,and feasible design patterns,including the suggestions that to break through the existing standard charitable trust structure,and the systems about the duty free of the equity donating for charity,and some suggestions to strengthen the construction of the platform for communication.At the same time,we also reach the three risk points that we need to focus on,including the risk monitoring of the investment,in particular,the monitoring to the connected transaction,strengthen disclosure of information on charitable trust products,and the suggestion to unify the supervision department.