Without the uniform international trust legislation, considering the opening of financial capital market, this article discusses the legislation defects of current domestic trust law in reference to the legislation practice of Anglo-American countries.

• 本文结合当前英美各国的成熟和普遍认可的立法实践,在没有统一信托实体法的国际立法背景下,结合我国金融资本市场开放的国情,对我国信托法存在的诸多不足进行了探讨,以期完善我国国际信托受益人保护的立法,从而促进和规范我国国际信托的发展。