目次一、商事信托的产生原因二、早期的英美判例法关于商事信托的态度转变三、现代公司制度发达之后商事信托在英美的发展历程四、作为资本市场常见组织形式的商事信托与公司之间的比较五、英美商事信托演进历史的启示意义提及信托,人们总是习惯于将它的起源与英国的“用益”(use)制度联系起来,并且将大陆法系发展信托的困境归因于衡 First, the reasons for the emergence of commercial trust Second, the early Anglo-American case law on business trust changes Third, the modern company system developed after the development of commercial trust in Britain and the United States Fourth, as a common form of capital markets, between the organization of commercial trust and the company V. THE IMPLICATIONS OF THE EVOLUTION History of Anglo-American Commercial Trusts Referring to trusts, people are always accustomed to linking their origins with the “use” system in Britain, and the dilemma of developing trusts in the civil law system Because of the balance