我国企业年金信托法律制度研究

发布时间：2018-06-19 23:17

本文选题：企业年金 + 信托　；参考：《复旦大学》2008年硕士论文

【摘要】： 企业年金制度作为现代多支柱养老社会保障体系的重要组成部分,是对基本养老保险制度的重要补充,其直接目的是提高退休职工的养老金待遇水平,同时也是企业人力资源管理战略的重要组成部分。随着企业年金在效率性方面发挥更大的作用,它逐步成为完善养老保障体系、缓解政府财产危机和应付人口老年化现象的一个重要手段。目前,企业年金制度已经引起世界各国的高度重视,并且日益成为各国养老社会保障体系改革所关注的焦点。我国正处于建立和完善有中国特色的养老社会保障体系的阶段,如何建立一个与我国国情相适应的企业年金制度,对于建立一个完善的养老社会保障体系具有举足轻重的作用。对此,我国立法选择了实行企业年金制度。在企业年金基金的运作模式上,立法采用了信托模式即实行企业年金信托。企业年金信托是以信托法为基础,以当事人的权利义务为核心来构建企业年金基金运作的框架。具体而言,由企业和职工共同出资形成一笔基金,对此基金采用信托的方式运营管理,以便在职工退休后为其提供养老金。那么,信托模式能否承担起以及如何承担起企业年金基金运作的重任,是值得我们关注和思考的问题,也是本文展开论述的出发点和落脚点。本文首先以信托法理为依托,论证了企业年金基金运作与信托法律制度的内在契合,比较分析了企业年金基金的四种管理运行模式,有力地论证信托模式为我国企业年金基金运作的优化选择。其次,在我国企业年金信托的法律架构中,着重分析了信托法律关系当事人的权利义务、组织运作流程和两类受托人。再者,从我国企业年金信托的演进历程和发展现状中,提出其存在的诸多法律缺陷。最后,通过对典型国家企业年金信托的考察,得出对我国的启示,并提出了构建和完善我国企业年金信托的对策和建议。全文分五章论述: 第一章阐述信托模式作为我国企业年金基金运作的优化选择形式的理由。首先通过论述信托法基本原则契合企业年金基金运作的根本目的和信托法律制度为企业年金基金运作提供制度基础,论证了企业年金基金运作与信托法律制度的内在契合。其次,比较分析了企业年金基金的四种管理运作模式,随后,得出企业年金信托具有安全保障、灵活高效的独特优势。循序渐进地论证我国企业年金基金运作采用信托模式的正当合理性和必然可行性。第二章考察国外企业年金信托制度及其对我国的启示。考察了英国、美国、澳大利亚企业年金信托制度,阐述了英国企业年金信托方面相当完善的立法,美国企业年金制度健全的法律制度、有效的税收制度和成熟的金融市场,澳大利亚的企业年金信托成功的商业化管理,充分借鉴发达国家企业年金信托的良好运行态势,可以坚定我国企业年金基金运作实行信托模式的信心,并且对我国企业年金信托的发展提供了立法、监督、税收方面的启示。第三章分析了我国企业年金信托的法律架构。首先概述了信托法律关系当事人的权利义务,论述了我国企业年金信托的组织运作流程。探讨了企业年金信托中的两类受托人,通过对其治理结构、专业性、信息沟通、成本及规模效益和监督五方面的比较分析,得出法人受托机构较之企业年金理事会具有更多优势的结论。第四章分析了我国企业年金信托的演进、现状和法律缺陷。论述了我国企业年金法律制度的演进历程和发展现状,展现我国企业年金制度从无到有、从萌芽到发展的成长过程。指出了我国企业年金信托中存在的法律缺陷。第五章对我国企业年金信托制度的完善提出了建议。首先,提出完善企业年金信托中受托人的信赖义务。主张规范和完善受托人的信赖义务,以保障企业年金基金运作的安全有效性,从而实现企业年金基金运作的目的和受益人利益最大化。其次,提出了加强对企业年金信托的监管,建议从转变监管方式、改进监管措施和健全信息披露三方面加强监管。最后,提出构建我国企业年金信托的税收优惠制度,从企业年金基金的筹资、基金运营和待遇给付等方面进行探讨,同时强调应适当限制税收优惠。
[Abstract]:As an important part of the modern multi pillar old-age social security system, the enterprise annuity system is an important supplement to the basic old-age insurance system. Its direct purpose is to improve the pension treatment level of the retired workers, and also an important part of the enterprise human resources management strategy.
As the enterprise annuity plays a greater role in efficiency, it has gradually become an important means to improve the old-age security system, alleviate the government property crisis and cope with the phenomenon of the aging of the population. At present, the enterprise annuity system has aroused great attention from all countries in the world, and has increasingly become the key to the reform of the social security system for the elderly. The focus of the note. China is in the stage of establishing and perfecting the old-age social security system with Chinese characteristics. How to establish an enterprise annuity system adapted to the national conditions of our country plays an important role in establishing a perfect social security system for the aged. In the operation mode of the occupational pension fund, the legislation adopts the trust model to carry out the enterprise annuity trust. The enterprise annuity trust is based on the trust law and takes the rights and obligations of the parties as the core to construct the framework of the operation of the enterprise annuity fund. The way of operation management is to provide pension for the workers after retirement. Then, whether the trust model can take on and how to undertake the responsibility of the operation of the enterprise annuity fund is a problem worthy of our attention and consideration. It is also the starting point and the foothold of this article.
This paper, based on the trust law, demonstrates the internal agreement between the operation of the enterprise annuity fund and the legal system of the trust, compares and analyses the four management modes of the enterprise annuity fund, and demonstrates the optimal choice of the trust model for the operation of the annuity fund of our country. This paper emphatically analyzes the rights and obligations of the parties concerned in the legal relationship of trust, the organization operation process and the two types of trustees. Furthermore, it puts forward many legal defects in the evolution process and development status of the enterprise annuity trust in our country. Finally, through the investigation of the typical national enterprise annuity trust, the enlightenment to our country is drawn and the construction is put forward. The paper is divided into five chapters:
The first chapter expounds the reason for the trust mode as the optimal choice of the operation of the enterprise annuity fund in China. First, it provides the basis for the operation of the enterprise annuity fund by discussing the basic principles of the basic principles of the trust law and the trust legal system for the operation of the enterprise annuity fund, and demonstrates the operation of the enterprise annuity fund and the legal system of the trust. Secondly, the four management modes of enterprise annuity fund are compared and analyzed. After that, it is concluded that the enterprise annuity trust has the unique advantages of security and flexibility and efficiency. It is a gradual demonstration of the legitimate rationality and the inevitable feasibility of the operation of the pension fund in China using the trust model.
The second chapter examines the foreign enterprise annuity trust system and Its Enlightenment to our country. It examines the British, American, Australian enterprise annuity trust system, expounds the very perfect legislation of the British enterprise annuity trust, the sound legal system of the American enterprise annuity system, the effective tax system and the mature financial market, Australia. The successful commercial management of the enterprise annuity trust, and fully draw on the good running situation of the enterprise annuity trust of the developed countries, can strengthen the confidence of the enterprise annuity fund operation of our country to implement the trust model, and provide the Enlightenment of the legislation, supervision and tax collection on the development of the enterprise annuity trust of our country.
The third chapter analyzes the legal framework of the enterprise annuity trust in China. First, it summarizes the rights and obligations of the parties concerned in the legal relationship of trust, expounds the organization and operation process of the enterprise annuity trust in our country, and probes into the two types of Trustees in the enterprise annuity trust, through its governance structure, specialization, information communication, cost and scale efficiency and supervision. Five comparative analysis shows that the trustee of legal person has more advantages than the enterprise annuity Council.
The fourth chapter analyzes the evolution, current situation and legal defects of Chinese enterprise annuity trust, expounds the evolution and development status of the legal system of enterprise annuity in our country, shows the growth process of Chinese enterprise annuity from scratch, from germination to development, and points out the legal defects in the enterprise annuity trust of our country.
The fifth chapter puts forward some suggestions on improving the trust system of enterprise annuity in China. First, it proposes to improve the trust obligation of the trustee in the enterprise annuity trust. It advocates the standardization and improvement of the trust obligation of the trustee to ensure the safety and effectiveness of the operation of the enterprise annuity fund, so as to realize the purpose of the operation of the enterprise annuity fund and the benefit of the beneficiary to the maximum. Secondly, it proposes to strengthen the supervision of the enterprise annuity trust, and proposes to strengthen the supervision from three aspects: changing the supervision mode, improving the supervision measures and improving the information disclosure. Finally, it puts forward the tax preferential system for the construction of the enterprise annuity trust in China, and discusses the financing of the enterprise annuity fund, the operation of the fund and the payment and so on. It is stressed that tax incentives should be properly restricted.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：D922.282

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