| With the proposal of the three distributions under the background of common prosperity,charity plays an important role in the three distributions,and the charitable trust as a form of charity can provide a strong impetus for the development of the cause.Charitable trust involves social and public interests,and the absence of its beneficiaries leads to the loss of checks and balances,and the trustee is in a strong position.Therefore,it is very necessary to carry out strict and effective supervision over it.Charitable trust supervisor belongs to the specialized supervision subject of charitable trust,and has remarkable and positive effects in supervising the trustee to fulfill his fiduciary obligations,operating the charitable trust faithfully and diligently,and safeguarding the social and public interests.Therefore,improving the system of charitable trust supervision system is conducive to the charitable trust to effectively realize the purpose of charity,preventing and controlling the moral hazard of the trustees,promoting the prosperity and development of charity,and bringing social wealth to the demand.This paper is based on the legal norms and practices of the supervision of charitable trusts.Firstly,through the comparison of charitable trusts and public trusts,the consistency of their substantive connotation is established.Then,the paper demonstrates the value and function of the system to charitable trusts by tracking the inspectors of charitable trusts.Then it analyzes the legal status of charitable trust supervisor in the governance structure of charitable trust,Analyze the relationship between it and the principal,the trustee and the beneficiary;Thirdly,it is pointed out that the deficiencies and deficiencies of China’s charitable trust supervisors in the free establishment,rights and obligations,qualifications,selection methods and access mechanism,internal rules and other aspects of procedure,This hinders the exercise of supervisory powers;Finally,in the analysis of the investigation of foreign countries and Chinese Taiwan,Combined with the actual situation of our country,Put forward corresponding suggestions on improving the charity trust supervisor system in China.In detail,this paper is based on the freedom of the trust supervisor by the client,and takes the mandatory establishment of supervisors as a supplement in response to the strong demand for supervisors.This distinction mode can better take into account the efficiency and supervision effect.The improvement of the provisions of all aspects of the supervisor also revolves around the mode of free establishment and compulsory setting as a supplement. |