我国人寿保险信托制度创新初探

目前,我国信托和保险的合作仅限于保险企业参股信托公司以及利用信托拓宽保险资金运用渠道,在合作开发创新性金融产品方面还未取得很大进展。人寿保险信托作为一种结合保险与信托功能的创新型金融业务,具有保障未成年受益人合法权益、资产管理以及避税等功能,是保险业与信托业合作的新途径,在国外已得到广泛研究和发展。在我国目前的金融监管环境和金融机构发展水平下,建立人寿保险信托制度不存在法律障碍,可以采用"保险中介"型的运作模式,由保险公司为保险信托提供中介服务,信托公司担任受托人,最终实现保险客户、保险公司和信托公司三赢的局面。

The Investigation Of Development Of Life Insurance Trust In China

In China,the participation of insurance in trust company is currently only confined to equity partici-pation and channel utilization. And the cooperation in financial product innovation is still stagnant. Life insurance trust is an innovative multi-functional operation to widen the cooperation approach. It ensures eligible beneficiary's interest,manages assets and helps tax avoidance,and receives extensive attention and application in abroad. At pre-sent,there is no legal obstacle limiting the development of life insurance trust,and we can adopt the operational mode known as "insurance as intermediary".