With the continuous development of society,charitable trusts have a non-negligible position in terms of the scope of application and the amount of charitable funds,so the state’s attention to the charitable trust system has gradually increased.In the context of the growing development and growth of charitable trusts,on the basis of existing research,from the perspective of the most important legal foundation of the trust system-the fiduciary obligations of trustees,we will explore the specific details of Charitable Trusts in China in a more detailed and accurate manner,draw valuable experience in the application and practice of charitable trusts outside the region,in order to make up for the shortcomings of the existing research that is too broad and macroscopic,and make suggestions for the improvement and development of China’s charitable trust system.The paper first sorts out the basic theory of the fiduciary obligation of the trustee of the charitable trust,including the theoretical basis and the provisions on the fiduciary obligations of the trustees at home and abroad,mainly including civil law systems and common law systems,and analyzes the theoretical basis of the fiduciary obligations of the trustees of charitable trusts;secondly,the specific applicable standards for the fiduciary obligations of the trustees of charitable trusts are discussed.Specifically,the criteria for the trustee’s performance of fiduciary obligations include avoiding dangerous investments and risks that can be invested in a degree of caution,as well as the determination of the trustee’s breach of fiduciary obligations,including improper interference in the distribution behavior and self-dealing of the beneficiaries;third,on the application of the fiduciary obligations of the trustees of charitable trusts,expounding the applicable status and applicable value of the fiduciary obligations of trustees introduced into the charitable trust system by the Charity Law;finally,putting forward the limitations of the application of charitable trusts in the Charity Law and improving the fiduciary obligations of charitable trust trustees.Further clarification is made from the refinement of the fidelity obligations of the charitable trust trustees and the investment obligations of the charitable trust trustees. |