“信托”从其起源看,最早是由遗产信托开始的,是财产所有人出于信任而委托信托公司进行资产经营,是信托公司“受人之托,代人理财”。综观世界各国信托业的发展,信托公司生存的基础是“信用”。虽然市场经济本质是一种信用经济,信用是社会、经济发展的基石,但信托公司经营的特殊性,对其对“信用”的要求更胜一筹。委托人选择公司更注重的是市场信用,是信托公司经营业绩的好坏,是信托公司对业务办理的尽心、敬业程度。无论是日本的“善良管理义务”,还是美国的“谨慎人原则”,都反映出对信托公司的这种基本信用要求。因此,对于国内的大多数信托公司而言,消除以往资产质量差、经营管理混乱造成的不良 From its origin, “trust” first started from the heritage trust. It was entrusted by the owner of property to the trust company for asset management because of its trust. It was the trust company “entrusted with entrusting others and managing money on behalf of the people”. Looking at the development of the trust industry in all countries in the world, the basis for the survival of trust companies is “credit.” Although the nature of the market economy is a credit economy and credit is the cornerstone of social and economic development, the particularity of the operation of a trust company is superior to its requirement for “credit”. Trust companies choose the company to pay more attention to the market credit is the performance of trust companies is good or bad, is the trust company to handle business dedication and dedication. Both Japan’s “good governance obligations” and the “cautious people principle” in the United States reflect such basic credit requirements for trust companies. Therefore, for the majority of domestic trust companies, the elimination of poor quality of assets in the past, business management disorders caused by the bad