英国养老金信托法律规制研究
发布时间：2018-09-05 05:43
【摘要】： 信托源于英国的衡平法,是一种特殊的财产管理制度。在养老金管理过程中引入信托机制有助于养老金的保值与增值。养老金信托就是把累积起来的养老金用信托的方式进行管理,并使之保值和增值的制度。养老金信托具有权益分离性、财产独立性、社会公益性、规划长期性、理财专业性等特征。目前,养老金信托已成为一种被许多国家广泛运用的养老金管理形式。英国的养老金信托较为发达,其养老金信托立法也比较完备,并形成了一个较为完备的法律规制体系,为英国养老金信托的健康发展提供了有力的法律支持。 我国目前的养老金制度正处于一个重要的发展时期,统账结合的养老金结构模式要求养老金能保值和增值,而将其运用信托的机制进行管理是一个可行的选择。在这方面,英国养老金信托的法律规制方式给予我国以许多启示,我国应选择正确的养老金信托监管模式,加强对养老金信托投资的监管立法,完善我国养老金投资信托的监管主体,强化对养老金托管机构与中介机构的监管,此外,还应健全我国的审计监督和社会监督。
[Abstract]:Trust originates from the equity of England and is a special property management system. The introduction of trust mechanism in the process of pension management helps to preserve and increase the value of pension. Pension trust is a system in which the accumulated pension is managed by trust and maintained and added value. Pension trust is characterized by separation of rights and interests, independence of property, public welfare, long-term planning and professional financial management. At present, pension trust has become a widely used pension management form in many countries. The pension trust in Britain is more developed, its pension trust legislation is also relatively complete, and formed a relatively complete legal regulation system, which provides a strong legal support for the healthy development of the British pension trust. The current pension system in China is in an important period of development. The pension structure model of the combination of general account and accounting requires that the pension can maintain and increase in value, and it is a feasible choice to use the trust mechanism to manage it. In this respect, the legal regulation of British pension trust gives us a lot of enlightenment. We should choose the correct pension trust supervision mode and strengthen the supervision legislation of pension trust investment. In addition, we should perfect the supervision body of pension investment trust and strengthen the supervision of pension trusteeship institution and intermediary institution. In addition, we should also perfect the audit supervision and social supervision in our country.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：D956.1;DD912.28F845.61
本文编号：2223370
[Abstract]:Trust originates from the equity of England and is a special property management system. The introduction of trust mechanism in the process of pension management helps to preserve and increase the value of pension. Pension trust is a system in which the accumulated pension is managed by trust and maintained and added value. Pension trust is characterized by separation of rights and interests, independence of property, public welfare, long-term planning and professional financial management. At present, pension trust has become a widely used pension management form in many countries. The pension trust in Britain is more developed, its pension trust legislation is also relatively complete, and formed a relatively complete legal regulation system, which provides a strong legal support for the healthy development of the British pension trust. The current pension system in China is in an important period of development. The pension structure model of the combination of general account and accounting requires that the pension can maintain and increase in value, and it is a feasible choice to use the trust mechanism to manage it. In this respect, the legal regulation of British pension trust gives us a lot of enlightenment. We should choose the correct pension trust supervision mode and strengthen the supervision legislation of pension trust investment. In addition, we should perfect the supervision body of pension investment trust and strengthen the supervision of pension trusteeship institution and intermediary institution. In addition, we should also perfect the audit supervision and social supervision in our country.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：D956.1;DD912.28F845.61
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