我国商事信托信息披露制度的问题及其对策

我国的商事信托信息披露制度实施过程中，由于立法的简约和外部成本的存在，导致信托公司信息披露状况与社会需求之间的现实差距。在遵循公开性和保密性相结合原则的提前下，其改进措施应体现在信托公司内部治理机制的完善、规范性法律文件的统一以及信息披露民事赔偿义务的具体化等方面。

Problems and its Countermeasures to Information Disclosure System of Chinese Commercial Trust

There is a realistic gap between trust company information disclosure and social needs for simple legislation and external costs.On the premise of adhering to the principle of combination of open and secret,the improvement measures should be to improve the internal governance mechanism of trust company,uniform normative legal documents,and regulate concretely the civil compensation duty.