本文目的分析信託法的功能，第二部份首先分析英美法和歐陸法的異同，以瞭解歐陸法無信託法的原因，並突顯歐陸法與英美法重要的不同法律原則，而成為信託法形成的障礙，做為全文探討的基礎；第三部提出信託法功能的探討方法，作為第四、五、六部份分析的概論；第四部份探討契約法和代理法能否取代信託法，以驗證信託法所能提供契約法和代理法所欠缺的功能；第五部份探討物權法能否取代信託法，以驗證信託法所能提供物權法所欠缺的功能；第六部份探討公司法能否取代信託法，以驗證信託法所能提供公司法所欠缺的功能；第七部份介紹現代歐陸法繼受信託法的情形，以彰顯信託法的功能；本文結論認為信託法提供我國傳統法制所無法達到的功能，所以，引入信託法，推廣信託制度，將對社會經濟有重大貢獻。

This thesis aims to analyze the functions served by the law of trusts. The second part of this thesis analyzes the differences and similarities between the Common Law and the Civil law systems, to realize why the Civil Law does not have the law of trusts, to be the basis of exploration of this thesis. Part three introduces the approach to explore the functions of trust law. Part four, five and six, in sequence, explore whether the law of contract, agency, property, and corporation could fulfill the same functions of the law of trusts, to identify what the law of trusts provides are not provided by the Civil Law. Part seven presents the trend of reception of the law of trusts in modem Civil Law countries. This thesis, in conclusion, contends that the law of trusts provides benefits that are not provided by traditional Civil Law, it is of significance to adopt the law of trusts and promote the public to use the tools of trusts.