【作者】 田野；

【导师】 李国强；

【作者基本信息】 吉林大学 ， 民商法学， 2020， 硕士

【摘要】 作为基本养老保险的补充,企业年金制度是国际社会解决养老问题的常见制度设计,目前已经成为中国社会保障体系中重要的组成部分。企业年金缴纳和运营具有长期性,同时对安全性和保值增值性也有很高要求,这些与信托制度具有很高的契合性。目前,中国已基本确立企业年金制度框架,即采取单位和个人共同缴费、基金完全积累的信托型资产管理模式。这种专业化运营、机构分权制衡、资金独立托管的信托模式,以及政府的审慎监管和税收优惠政策,共同推动了中国企业年金制度的规范发展。在实践过程中,中国企业年金制度的运行与监管缺少充分的法律资源加以规范,导致其治理结构上存在先天的不足;同时,企业年金信托制度多达6个以上主要参与主体,形成多重委托代理关系,使得其在基金管理、税收优惠、计划监管等方面不同程度地存在各种弊端。结合中国国有企业改革与发展的现实背景,从法学角度审视和分析企业年金制度建设和发展历程,可以发现,企业年金信托制度存在法律体系有待健全、监管机制有待理顺、投资运营管理有待加强及激励机制不足等深层次问题。学界对企业年金的研究,主要集中于包含企业年金在内的养老保障体系、企业年金法律监管和税收政策以及企业年金受托人研究,且更多从国外借鉴以及国内年金实务角度提出政策建议,缺少以法学角度进行企业年金信托制度建构分析。在当前我国老龄化加速深化大背景下,推动企业年金制度发展完善,对国家养老保障体系建设具有重要意义。法学理论必须明确企业年金信托制度构建基础,结合实际深入分析当前企业年金制度存在缺陷的内在原因,全面分析企业年金信托制度的治理结构、基金管理、税收政策、监管模式,从制度根源分析和把握企业年金信托制度,从完善法律制度的规则层面、加强监督管理的执行层面探索中国企业年金法律制度的完善路径,进而促进和推动企业年金信托制度科学发展。更多还原

【Abstract】 As a supplement to the basic endowment insurance,the enterprise annuity system is a common system design to solve the pension problems in the international community,and has become an important part of China’s social security system.The payment and operation of enterprise annuity are long-term,and they also have high requirements for security and value preservation and appreciation,which are highly consistent with the trust system.At present,China has basically established the framework of enterprise annuity system,that is,to adopt the trust asset management mode of unit and individual joint payment and fund accumulation.This kind of trust mode of specialized operation,separation of powers and checks and balances of institutions,independent trust of funds,as well as the government’s prudent supervision and preferential tax policies jointly promote the standardized development of China’s enterprise annuity system.In the process of practice,the operation and supervision of China’s enterprise annuity system lacks sufficient legal resources to regulate,which leads to congenital deficiencies in its governance structure;at the same time,the enterprise annuity trust system has more than six main participants,forming multiple principal-agent relationship,which makes it have various disadvantages in financial management,tax preference,planning supervision and so on End.Combined with the realistic background of the reform and development of China’s state-owned enterprises,this paper examines and analyzes the construction and development process of enterprise annuity system from the perspective of law.It can be found that the legal system of enterprise annuity trust system needs to be improved,the supervision mechanism needs to be straightened out,the investment and operation management needs to be strengthened,and the incentive mechanism is insufficient.The academic research on the enterprise annuity mainly focuses on the pension security system including the enterprise annuity,the legal supervision and tax policy of the enterprise annuity,and the trustee of the enterprise annuity.Moreover,it puts forward policy suggestions from the perspective of foreign countries and domestic annuity practice,and lacks the analysis on the construction of enterprise annuity trust system from the perspective of law.Under the background of accelerated aging in China,it is of great significance to promote the development and improvement of enterprise annuity system for the construction of national pension security system.The legal theory must make clear the foundation of the enterprise annuity trust system,deeply analyze the internal causes of the defects of the current enterprise annuity system,comprehensively analyze the governance structure,fund management,tax policy and supervision mode of the enterprise annuity trust system,analyze and grasp the enterprise annuity trust system from the system root,and strengthen the supervision from the level of perfecting the rules of the legal system At the executive level of management,this paper explores the improvement path of China’s enterprise annuity legal system,so as to promote and promote the scientific development of enterprise annuity trust system.更多还原