《台湾信托法》第五章对信托监察人制度作了较为详细地专门规定,同大陆信托法相比,在维护受益人利益、保障信托本旨之实现上意义重大,诚值肯定。尽管如此,其中也不乏有不完善之处,主要是:信托监察人的资格限制不够充分,信托监察人的义务设置不够全面,信托监察人的责任设置不够科学。Section 5 in Taiwan'trust law provides the system of trust protector specially. Being compared with Chinese mainland, it can be affirmed for defending beneficiary and ensuring trust goals. However, there are still some defects to trust protector: the restrictions of qualification aren't sufficient; provisions of obligation and liability aren't all-round and reasonable
