英美「信託制度」相繼為大陸法系國家所繼受，優點之一在於將所有權與經營權分離，以期發揮專業管理績效。而信託當事人中，受託人管理信託財產有極大的自主權，但為保護信託財產之安全及防止其權利濫用，嚴格規定受託人各種義務；並課予受託人高度的注意義務及忠實義務，對於健全信託制度及保障受益人之權益實具有重大意義。受託人依信託契約或信託本旨管理處分信託財產，因此本文從受託人之定義與基本概念出發，分別介紹受託人之各項權限、權利、義務與責任，第三章開始介紹信託法中規定受託人的各項權利及學說補充的其他權利，第四章介紹受託人之義務如善管義務、分別管理義務、自己管理義務、忠實義務等等，並由學說或外國法理見解補充來填補法條疏漏的規定，第五章則探討受託人之責任以及違反時之效果及救濟方法，並藉由外國立法來分析我國信託法規定是否合理，有無修正的必要，最後結論提出傳統民事信託在我國施行的困境及改善空間。 The Anglo-American “Trust system” was inherited by civil law country. The most important advantage of the trust law is to separate the ownerships and managements in order to achieve a professional management performance; the trustee has great autonomy in the management of the trust property. However, in order to protect the security of the trust property and to prevent the abuse of its rights, the trustee's obligations are strictly stipulated, and the trustee's high degree of duty of care and loyalty are required. It is a great significance for the trust system and the protection of the beneficiaries' rights.The trustee shall manage the trust property according to the trust contract or the trust purpose. Therefore, this paper introduces the rights, duties and responsibilities of the trustee separately from the definition and the basic concept of the trustee, and the third chapter begins to introduce the trust Chapter 4 introduces the obligations of the trustee, such as duty of care, duty of loyalty, duty of segregation, etc., and by the doctrine or foreign law of the supplement to fill the law. Chapter 5 is to explore the responsibility of the trustee and the effect of the violation and remedies, and by foreign legislation to analyze the provisions of trust law in Taiwan is reasonable or not.