养老金信托法律问题研究

发布时间：2018-02-15 23:41

本文关键词： 养老金信托法律制度监管　出处：《安徽大学》2013年硕士论文　论文类型：学位论文

【摘要】：在社会保障制度体系中,养老金制度最具代表性,是整个社会保障制度的核心和基础。养老金增值保值关乎社会的和谐稳定,是国家建设发展水平和人民幸福安康的重要标志。作为老百姓的“养命钱”,保证养老金投资的安全性和收益性同样至关重要。养老金信托不仅具有养老保障、不可随意撤销等特征,兼有民事信托和商事信托的性质。纵观境外先进国家的实践不难发现,养老金保值增值的最有效途径就是进行市场化投资运营,采用信托方式对养老金进行运营无疑是最佳选择。英国、美国、新加坡、智利、中国香港等境外先进国家和地区都注重从实体法和程序法的角度对养老金信托的立法规制、监管体制和法律责任等内容作出了规定。虽然各自多少存在一些不足,但从中总结出对我国具有借鉴和参考意义的内容也是尤为必要的。我国的养老金和信托制度分别开始于1951年《中华人民共和国劳动保险条例》和2001年《信托法》的颁布实施。随着信托法的实施和人们信托观念的增强,各种信托模式及信托功能的应用在我国逐渐出现。近几年随着养老金制度的不断改革,我国养老金相关立法和信托立法都有一定的进步。然而,相对于我国养老金制度的改革步伐和保值增值的迫切需求,我国信托法律制度还不够完善,许多信托模式法律关系不甚清晰,在实施中仍显吃力,也存在诸多障碍。这些突出表现在我国的养老金立法缺乏相关的配套法律和制度,尤其是缺少与信托法等相关法律的有效协调与融合等等。制度体系的不完善在一定程度上影响了我国养老金投资和信托活动的全面发展。总之,养老金制度与信托制度的结合不是偶然,具有充分的的理论基础和现实价值。养老基金进入资本市场是其保值增值的根本出路,而养老金与信托的结合也是我国养老金制度改革的方向。我国的基本养老保险个人帐户基金的运营也可以借助信托制度,在借鉴发达国家养老基金运作经验的基础上,建立适合我国养老基金的信托型运营模式。同时对于我国养老金信托发展滞后的原因和制度缺陷,必须尽快研究出解决的对策及完善建议。首先,鉴于我国养老金运营立法上的空白,理应通过制定养老金基本法对养老金的征缴、运营、支付等方面进行法律规制,并以法律形式确立养老金信托运营的制度设计,明确养老金信托各方当事人以及监管主体的权利和义务。其次,由于养老金的保值增值需求是以安全为前提,所以对养老金信托的有效监管是保证其正常运作必不可少的因素,这也是出于保护受益人利益的需要。设立专门的养老金信托监管委员会对全国养老金运作进行统筹安排,能合理解决“多头领导”的混乱监管局面。除此之外,加强审计监督、社会监督,从而形成全面的监管体系也是极为必要的。
[Abstract]:In the social security system, the pension system is the most representative, which is the core and foundation of the whole social security system. It is an important symbol of the level of development of national construction and the well-being of the people. As the "livelihood money" of the common people, it is equally important to ensure the safety and profitability of pension investment. Pension trusts not only have old-age security, The nature of both civil and commercial trusts can not be revoked at will. Looking at the practice of overseas advanced countries, it is not difficult to find that the most effective way to preserve and increase the value of pensions is to carry out market-oriented investment operations. It is undoubtedly the best choice to use trust to operate pension. Britain, USA, Singapore, Chile, Hong Kong, China and other advanced countries and regions all pay attention to the legislative regulation of pension trust from the angle of substantive law and procedural law. Although there are some deficiencies in the contents of supervision system and legal liability, it is necessary to sum up the contents that have reference and reference significance for our country. The old-age pension and trust system of our country began to implement in 1951 and 2001 respectively. With the implementation of trust law and the enhancement of people's trust concept, The application of various trust modes and trust functions has gradually appeared in our country. With the continuous reform of pension system in recent years, China's pension related legislation and trust legislation have made some progress. However, Compared with the reform of the pension system and the urgent need of maintaining and increasing the value of the pension system, the trust legal system of our country is not perfect enough, many trust mode legal relations are not very clear, and it is still difficult to carry out the trust system. There are also many obstacles. These outstanding manifestations are the lack of relevant supporting laws and systems in China's pension legislation. Especially the lack of effective coordination and integration with the relevant laws such as the Trust Law and so on. The imperfection of the system has affected the overall development of pension investment and trust activities in China to a certain extent. In short, the combination of the pension system and the trust system is not accidental and has sufficient theoretical basis and practical value. The entry of the pension fund into the capital market is the fundamental way out for the pension fund to maintain and increase its value. The combination of pension and trust is also the direction of pension system reform in our country. The operation of individual account fund of basic old-age insurance in our country can also benefit from trust system, on the basis of drawing lessons from the operation experience of pension fund in developed countries. At the same time, it is necessary to study the countermeasures and perfect suggestions for the reasons and institutional defects of the lagging development of pension trust in our country. First of all, in view of the blank in the legislation of pension operation in our country, we should regulate the collection, operation and payment of pension by making the basic law of pension, and establish the system design of trust operation of pension in the form of law. Make clear the rights and obligations of the parties to the pension trust and the subject of supervision. Secondly, because the requirement of maintaining and increasing the value of the pension is based on safety, the effective supervision of the pension trust is an essential factor to ensure its normal operation. This is also due to the need to protect the interests of the beneficiaries. The establishment of a special pension trust supervision committee to co-ordinate the national pension operation can reasonably solve the chaotic regulatory situation of "long leaders." in addition, we should strengthen audit supervision. Social supervision, thus forming a comprehensive regulatory system is also extremely necessary.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.282;D922.182.3

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