我國信託法中規範公益信託制度，旨在透過此制度落實公共利益。然而，由於制度設計上有所不足，加以行政與司法實務上的認知缺憾，導致使用此制度者並非如同預期者眾。近年來，由於國人公共意識概念高漲，投入環境保育及文化發展之活動日益增多，其他公益活動也陸續展開，公益信託之運用也有復甦之機。本文旨在檢視現行信託法中之公益信託制度相關規範，並指出實務運作所面臨的問題，並提出公益信託在原住民保留地方面之運用，並歸結於公共議題的協力理論。無論從公共政策抑或立法政策來看，公益信託制度有其存在之必要性與重要性，相信未來在各界的戮力合作下，公益信託的癥結將可陸續拔除，迎向坦途。 Charitable trust scheme was regulated in Trust Law of Taiwan aimed at the implementation of the public interests. However, due to the design of the system is inadequate to cognitive defects on the administrative and judicial practices, led to the use of this system is not as expected by many people. In recent years, due to rising the people public awareness concept, investment in environmental conservation and cultural development of the increasing activities of other public service activities gradually. This paper aims to examine the relevant specifications of the system of charitable trust in the existing trust law, and pointed out the problems faced by the practical operation, and proposed use of the charitable trust in an aboriginal reserve and third theory due to public issues. The necessity and importance of its existence from the point of view of public policy or the legislative policy, system of charitable trust, I believe in all the branches of cooperation in the future, the crux of the charitable trust will be successively unplug.
