商事信托是目前国际上金融领域应用广泛的一种制度创新,鉴于信托制度的优越性,已经在商务活动中扮演着重要的作用。但在国际化的背景下,商事信托制度一方面给国家商法带来了机遇,同时也给经济发展带来了巨大的挑战,如何应对这个挑战成为我国加入WTO后亟需面对的课题。 Commercial trust is a widely used system innovation in the international financial field at present. In view of the superiority of the trust system, commercial trust has played an important role in business activities. However, under the background of internationalization, on the one hand, the commercial trust system has brought opportunities to the state commercial law and also brought huge challenges to economic development. How to deal with this challenge has become an issue that China needs to face after its accession to the WTO.