企業融資與信託－信託制度在銀行融資架構之運用

隨著我國信託法制之發展及完善，近年來銀行在辦理授信案件時，逐漸有搭配信託架構之設計，以期強化債權確保之目的。因此，本文主要整理及探討信託制度與銀行法令交互適用所生之疑義，並提出本文之見解。本文從我國銀行融資利用信託架構確保債權之早期發想出發，再從借款人為委託人、受益人或受託人之地位差異，分析在信託架構下銀行對委託人、受益人或受託人辦理融資之各種型態及法令限制。其次，除探討銀行融資運用信託制度之困境、信託受益權設定質權之實務問題外，並就銀行融資運用信託制度之展望提出管蠡之見，期能擴大信託制度在間接金融市場之運用範疇，以創造借款人與銀行之經濟效益。最後，則提出本文之結論及建議。

關鍵字

企業融資；信託；受益權；擔保權信託；不動產開發信託；銀行融資；間接金融市場

並列摘要

With the development and improvement of trust legal system in Taiwan, banks have gradually designed a use of trust structure in granting credit cases for strengthening the purpose of ensuring claims. Therefore, this article mainly sorts out and discusses the controversial issues arising from the mutual application of the trust system and banking laws, and puts forward the opinions of this article. This article starts from the early development of bank financing using the trust structure to ensure claims, and then clarifies the differences in the status of the borrower as the settler, beneficiary or trustee, and analyzes various types and legal restrictions of bank's financing to the settler, beneficiary or trustee under the trust structure. Secondly, this article discusses the dilemma of the use of the trust system for bank financing and the practical issues of the setting of the pledge of the beneficiary right from the trust. Moreover, this article puts forward views on the prospects of the use of trust systems for bank financing, and hopes to expand the scope of application of trust systems in indirect financial markets to create economic benefits for borrowers and banks. Finally, a concise conclusion with suggestions is made.