近年來，我國公益信託的發展，隨著國家經濟的成長、社會福利觀念的提升及企業社會責任的加強，而有逐年成長的趨勢，在實務運作上亦累積相當經驗。然而，我國公益信託從創設之初到現今，在實際運作上發現諸多現行法制之闕漏及運作上之缺失，但遲遲未見有相關規範與機關進行改善。因此，為追求更完備的公益信託法制，本文研究分析我國公益信託相關法律規範及實務上運作之利與弊，透過參考外國立法例，包括英國、美國及日本關於公益信託之制度規範與運作狀況，並整理我國公益信託之設立、關係人、運作及消滅程序之法令規範，窺探我國公益信託運作現況，蒐集公益信託之數量、財產來源與運用、管理費及資訊揭露等實際狀況，進而探討未來修法及實際運作上改善之方向，希冀透過本文研究，讓我國公益信託相關規範與實務運作上存有的問題加以改善，期許共同創造更完善的公益信託制度與運作機制，使公益信託永續長久的發展與創新。 With the progress of national economy, the promotion of social welfare and the enhancement of corporate social responsibility, the charitable trust is also developing rapidly in recent years. From the beginning till now, we can find many leaks of the present legal system and the deficiency in the actual operation of our charitable trust system. However, there are no any improvement of relevant legal norms yet. In order to pursue a more complete charitable trust system, this thesis will review the current legal system of charitable trust. This thesis will also analyze the advantages and disadvantages of the relevant legal norms of charitable trust in our country by referring to the legislation and the practical operation of foreign countries, including Britain, the United States and Japan. Furthermore, to discuss the future revision and improve the actual operation of charitable trust, this thesis will analyze the statutes of our charitable trust, including how to establish the charitable trust, interested parties, the operation and dissolution process. The analysis will focus on the current conditions of our charitable trust, such as the number of charitable trust, property sources and usages, management fees and information disclosure.Through the research of this thesis, hope that we can improve the relevant norms and practical operation of our charitable trust and therefore create a better charitable trust system so that the public trust can be developed and innovated forever.