2007年“新两规”发布以来,我国信托资产规模快速扩张。截至2012年第三季度,信托业管理的资产规模已突破6万亿元。在信托资产规模快速扩张的同时,多数信托公司的内控和风险管理能力并没有及时跟上,单体信托业务风险时有发生。在产品结构上,被动管理型的通道类业务占了相当大的比重。这种格局充分反映出当前我国信 Since the issuance of the “new two regulations” in 2007, the size of China’s trust assets has expanded rapidly. As of the third quarter of 2012, the assets managed by the trust industry have exceeded 6 trillion yuan. While the scale of trust assets is rapidly expanding, the internal control and risk management capabilities of most trust companies have not kept pace with the times, and the risks of the unit trust business have occurred from time to time. In the product structure, the passive management of channel-type business accounted for a large proportion. This pattern fully reflects the current China’s letter