近年來，隨著經濟之發展，社會型態已有了顯著的改變，國民所得由民國四十年之平均每人一百三十七美元
提昇為一萬多美元，平均每人民間消費支出也由一百零五美元提昇至八、九仟美元，由此可知，國民的財富
與消費能力都在急速增加中，在此情況下，有關如何使國民更進一步享有其富裕之生活?如何擴大內需使經
濟持續成長?如何因應高齡化社會及公益問題?以及如何有效運用土地及有價證券?以上等等問題如何解決已
成為現代人關心的話題，而信託機制即是解決上述問題最有效的方式之一；我國自民國八十五年公布信託法、
民國八十九年公布信託業法及民國九十年修改信託相關稅制、相關子法以來，在法制架構逐漸完整的同時，
學習本課程不但可以了解信託的宗旨、功能與方法，並可知道信託業者推陳出新信託產品的原因與背景。
自己可以處理自己的財產（Estate Planning），也可了解別人如何處理財產，準備好信託時代即將到臨。
《 課程簡介 -- English 》
The legal definition of trust is：” A relationship created at the direction of an
individual, in which one or more persons hold the individual's property subject
to certain duties to use and protect it for the benefit of others”.
Individuals may control the distribution of their property during their lives or
after their deaths through the use of a trust. There are many types of trusts and
many purposes for their creation. A trust may be created for the financial benefit
of the person creating the trust, a surviving spouse or minor children, or a
charitable purpose. Though a variety of trusts are permitted by law, trust
arrangements that are attempts to evade creditors or lawful responsibilities will
be declared void by the courts.
The law of trusts is voluminous and often complicated, but generally it is
concerned with whether a trust has been created, whether it is a public or private
trust, whether it is legal, and whether the trustee has lawfully managed the trust
and trust property.
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