论我国企业年金信托受托人法律制度-经济法专业论文.docxVIP

贵州大学硕士研究生学位论文 贵州大学硕士研究生学位论文 II II 会成立的时侯，明确的组织章程也要随之出台；再次，增设理事风险保证金，改 变因理事会欠缺责任能力，在企业年金万一发生亏损的情况下，责任由理事个人 承担的状况。第二，法人受托人制度的主要弊端主要表现在：各管理主体征收服 务费数额的问题上。因为企业年金受托人的地位弱化后，其他管理主体自然而然 地会与之竞争，一有竞争，便会压低价格，致使服务费用越来越低，从而导致中 小企业很难得到企业年金管理主体的青睐。所以，笔者建议，在不违反目前规定 的前提下，发展专业性的养老基金管理公司，实施集合企业年金计划，这样就可 以让越来越多的职工在企业年金中受到恩惠，更充分的获得年老后的生活保障。 关键词：企业年金 信托 受托人 PAGE PAGE IV China annuity the trust of the trustees legal system Abstract Annuity, also known as supplementary pension insurance company, means: businesses and employees in basic pension insurance according to law, based on voluntary supplementary pension insurance establishment. Annuity trust, refers to occupational pension scheme into a trust relationship, and in accordance with the trust principles to regulate and manage a special form of trust. It contains the following legal relations: the legal relationship between the trust and agency legal relations. Pension trust issues and carried out by the trustee, while it is also the creator of the agency relationship, so it in the enterprise annuity trust in the most important position. End of this year, the Chinese enterprise annuity trust legislation as annuity Trial Law and Enterprise Annuity Funds Trial Measures (hereinafter referred to as two Trial Act), however, two trial law, there are numerous issues, such as legislation, the hour is late, not high level, less specific provisions, general stuff a lot. Therefore, making the rights and obligations of trustees, mainly rely on trust law to adjust. Therefore, the specific implementation of the enterprise annuity trustee trust arising in the course of some problems for special study, there is academic value. Based on the type of trust, annuity trust has a dual nature, both the nature of civil trust, but also the nature of commercial trusts, and also the personal interest of a trust. Moreover, according to old-age insurance is not at liberty to withdraw and the prohibition of abuse of squandering the characteristics of enterp