从各国现行的有关商事信托方面的立法来看,人们的思维大多仍局限于民事信托中,从而使信托业的发展举步维艰。本文试图从商事信托的概念、本质特征入手,通过列举有关信托财产的规定和商事信托的集团性等具体问题,提出妥善解决问题的办法应该着眼于商事信托的本质。 From the current legislation on commercial trust in various countries, most people’s thinking is still limited to civil trust, which makes the development of the trust industry difficult. This article attempts to start with the concept and essential characteristics of commercial trust. By enumerating the specific issues about the trust property and the corporate nature of the commercial trust, this paper proposes that the proper solution to the problem should focus on the nature of the commercial trust.