基本养老保险基金信托的证成与运行保障

发布时间：2018-01-30 17:01

本文关键词： 基本养老保险基金信托证成运行保障　出处：《西南政法大学学报》2017年03期 　论文类型：期刊论文

【摘要】：基本养老保险基金信托对基金的保值增值至关重要,与其他投资工具相比,信托工具有独特的功能优势。体现在基本养老保险基金与信托在观念与制度层面的契合,并需实践佐证。但学界对此的理论研究尚显欠缺,需要对基本养老保险基金信托能否以及如何在养老金投资的大环境中运行进行研究,以构建基本养老保险基金信托的理论框架。立法并未明确统筹基金和个人账户基金在信托中的差异性,导致基金运行过程中欠缺实践路径,因此需要塑造统筹基金与个人账户基金不同的信托模式及运营规则。
[Abstract]:The trust of basic pension insurance fund is very important to maintain and increase the value of fund, compared with other investment instruments. Trust tools have unique functional advantages, which are reflected in the basic pension insurance fund and trust in the concept and system level agreement, and need to be verified by practice, but the academic theory of this research is still lacking. It is necessary to study whether and how the trust of basic old-age insurance fund can operate in the environment of pension investment. In order to construct the theoretical framework of the trust of the basic pension fund, the legislation does not make clear the difference between the fund and the individual account fund in the trust, which leads to the lack of practical path in the operation of the fund. Therefore, it is necessary to shape the different trust mode and operation rules between the overall fund and the individual account fund.
【作者单位】：西南大学法学院;
【基金】：2015年度国家社科基金一般项目“养老保险基金保值增值立法创新研究”(15BFX103) 2016年中央高校基本业务费专项资金资助项目“养老保险基金投资产品制度设计法律问题研究”(SWU1609117)
【分类号】：F832.49;F842.67
【正文快照】： 放眼全球,尽管信托正成为公共养老金投资的主要模式,但对于基本养老保险基金(后文简称“基本养老金”)而言,仍需解决几个关键问题:为什么信托应作为基本养老金的优选路径?为什么信托可以实现基本养老金保值增值与安全稳健的有效统一?个人账户基金与统筹基金信托的差异体现在什

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