摘要： 当受托人违反信托目的处理信托财产时，各国信托法都赋予受益人行使撤销的权利。然而，中国信托法也同时将该撤销权赋予了委托人。至于何人可以行使撤销权，这是一个牵涉到是否尊重信托本质的原则性的问题，是信托法中牵一发而动全身的基础理论的大问题，不能简简单单将其概括为强化了谁的权利。

关键词: 委托人 , 受托人 , 受益人 , 信托财产 , 撤销权

Abstract: When the trustee deals with the trust property which violates the fiduciary purpose，the Trust Law of different countries are all vested the enforcement of reversible right to the beneficiary．However．it is also endowed with the reversible right to the trustor in Trust Law of China．As far as who is entitled to perform the reversible right，it is re1ated to the principle problem whether it should respect the essence of trust or not．It is also the fundamental theoretical issue which is closely connected to the whole part of Trust Law．Consequently，it can not be simply generalize to intensify the right of any party．

Key words: trustor, trustee, beneficiary, trust property, reversible right