引言《中华人民共和国信托法》(以下简称《信托法》)第25条规定,受托人应当遵守信托文件的规定,为受益人的最大利益处理信托事务。受托人管理信托财产,必须恪尽职守,履行诚实、信用、谨慎、有效管理的义务。这条对受托人谨慎义务的规定过于原则。谨慎是一个形容词,必须有相应的参照标准才能适用。《信托法》对谨慎义务的规定过于原则,这已不仅是立法的技术问题,更成为一个实践中的重要问题。首先,近些年,信托业在我国的发展非常引入瞩目,截至2009年年末,信托公司管理资产规模已突破2万亿元。信托业需要主动适用信 Introduction Article 25 of the Trust Law of the People’s Republic of China (hereinafter referred to as the Trust Law) stipulates that the trustee shall abide by the provisions of the trust documents and handle the trust affairs for the best interests of the beneficiaries. Trustees must manage their trust property with due diligence and fulfill the obligation of honesty, credit, cautious and effective management. This provision of prudent obligations to trustees is too presumptive. Caution is an adjective and must have a corresponding reference standard to apply. The “trust law” is too principled in its stipulation of prudential obligations. This is not only a technical issue of legislation, but also an important issue in practice. First of all, in recent years, the development of trust industry in our country has attracted much attention. As of the end of 2009, the size of assets under management by trust companies has exceeded 2 trillion yuan. The trust industry needs to take the initiative to apply the letter