年金信托

企业年金信托是把企业年金计划纳入信托关系，并根据信托原理加以规范和管理的一种特殊信托。

As a special trust , Occupational Pension Trust ( OPT ) takes the Occupational Pension Plan in the form of trust , regulates and manages it by the trust principle .

我国企业年金信托受托架构的本土化问题&以企业年金信托受益人保护为中心

Localization of the trust structure for corporate annuity in China & Centered on protection of the corporate annuity trust beneficiaries

企业年金信托则是对企业年金基金设立信托的行为，对其以信托的模式进行管理。

Annuity trust is an action of founding trust for the enterprise annuity and managing it as a mode of trust .

该部分的主要内容是介绍年金信托的基本理论，为后文的写作奠定基础。

The main contents of part are to introduce the basic theory of an annuity trust , in order to lay the foundation for writing .

其养老保障、不可随意撤销和禁止挥霍的特性，决定了企业年金信托受托人的权利、义务和责任与一般信托的受托人相比有所不同。

Its characters of endowment , irrevocability and spendthrift protection determine that the right , obligation and responsibility of trustee are different from general trustee .

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。

On base of the trust law , it constructs a frame of the enterprise annuity fund operation mainly with the rights and obligations of those involved .

但由于立法层次较低、相关制度不健全，导致企业年金信托在我国发展缓慢，地区及产业间发展极不均衡。

However , due to the low level of legislation , improper relevant systems , Trust Enterprise Annuity developed slowly and imbalanced among regions and industries in China .

建立将年金资产信托给企业年金理事会，由其委托专门的机构进行运作，并由相应的机构对企业年金运行过程进行监管的机制是我国企业年金规范化运行的发展方向。

The development direction of standard operation of occupational pension in China is constructing an operating mechanism , in which pension assets are trusted to a artificial person , and the artificial person can choose the special institution to operate , then operating process should be supervised by relative parties .

上述问题的出现有两个方面的原因，一是企业年金制度设计本身不合理；二是我国职工年金内部信托机制的失灵和外部监管机制的失语。

The emergence of the above phenomenon has two reasons , which one is the irrationality of the enterprise annuity system itself and the other is the " failure " of the internal trust mechanism and " aphasia " of external supervision mechanism .

该部分笔者根据我国企业年金制度中存在的不足，针对性地提出笔者对完善我国企业年金信托法律制度的建议。

In this part , aiming at the enterprise annuity system deficiencies of China , the author puts forward her advices of annuity trust which could perfect the legal system .