本文關(guān)鍵詞： 信托 養(yǎng)老金信托 受托人 謹慎投資義務(wù)　出處：《遼寧大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：英國的衡平法孕育了信托制度，借助信托的財富管理功能養(yǎng)老金資產(chǎn)得以在資本市場獲得較為穩(wěn)定的收益。其中，養(yǎng)老金信托受托人作為養(yǎng)老金資產(chǎn)的管理者，，其投資決策過程對整個資產(chǎn)的安全性和效益性起到至關(guān)重要的作用。因此，本文以英國養(yǎng)老金信托受托人為研究對象，重點研究受托人的權(quán)利義務(wù)等基本問題。最后，針對我國現(xiàn)階段養(yǎng)老金信托法律規(guī)制方面的不足，提出完善信托受托人謹慎投資義務(wù)的舉措。 第一部分重點研究英國養(yǎng)老金信托制度的一般理論，包括信托制度的起源問題以及英國養(yǎng)老金信托制度概述。文章以衡平法在英國的興起為切入點，分析了從土地用益制度的出現(xiàn)到信托制度最終形成的全過程。接著，本文對英國養(yǎng)老金信托的基本法律關(guān)系和制度特點等方面做了簡要闡述，為下一章分析養(yǎng)老金信托受托人的相關(guān)問題做鋪墊。 第二部分主要是對英國養(yǎng)老金信托受托人的權(quán)利義務(wù)問題分析，包括受托人的選任資格，受托人的基本權(quán)利義務(wù)以及受托人違反信托時承擔(dān)的法律責(zé)任等問題。文章認為，英國養(yǎng)老金信托的受托人通常由雇主親自或者指定公司董事?lián)问芡腥�。作為受托人，其享有處理信托事�?wù)和運用信托財產(chǎn)進行投資等諸多權(quán)利；與此同時，受托人也負有忠實義務(wù)和謹慎義務(wù)，它要求受托人妥善管理信托財產(chǎn)，幫助受益人獲益。 第三部分詳細闡述了信托受托人謹慎投資義務(wù)在英美信托法中的變化演繹過程，分析了謹慎投資者規(guī)則的核心內(nèi)容，并對其進行了評價。文章認為，謹慎投資義務(wù)與謹慎義務(wù)存在區(qū)別，謹慎投資義務(wù)是謹慎義務(wù)的延伸，它給受托人的投資行為樹立了一種科學(xué)的評價標(biāo)準(zhǔn)，打破了以往單純的“結(jié)果論”，將焦點集中在受托投資人投資行為全過程的綜合評價。這既使受托人獲得了更多的投資自由決策權(quán)，又能保障受托財產(chǎn)投資的安全性和收益性。因此，對養(yǎng)老金信托受托人而言，謹慎投資義務(wù)無疑是最重要的義務(wù)。 第四部分通過對我國現(xiàn)階段養(yǎng)老金信托法律規(guī)制的考察，發(fā)現(xiàn)我國信托立法中雖然初步導(dǎo)入了受托人的謹慎投資義務(wù)，但是還存在著“規(guī)定過于抽象，操作性不強”，“受托人投資權(quán)由政府主導(dǎo)，自由度較低”，“委托人和受益人舉證困難”等立法缺陷。針對這些問題，筆者提出須結(jié)合我國當(dāng)前資本市場發(fā)展現(xiàn)狀，合理借鑒英美信托立法中的成熟經(jīng)驗，進一步完善我國受托人謹慎投資義務(wù)制度。
[Abstract]:The equity of the United Kingdom gave birth to the trust system, and with the help of the wealth management function of the trust, pension assets were able to obtain relatively stable returns in the capital market, among which, the trustee of the pension trust was the manager of the pension assets. The investment decision-making process plays a vital role in the safety and efficiency of the whole asset. Therefore, this paper focuses on the rights and obligations of the trustee in the UK pension trust, and focuses on the basic issues, such as the rights and obligations of the trustee. In view of the deficiency in the legal regulation of pension trust in our country at the present stage, this paper puts forward some measures to perfect the duty of careful investment of trust trustees. The first part focuses on the general theory of the British pension trust system, including the origin of the trust system and an overview of the British pension trust system. This paper analyzes the whole process from the emergence of the land use benefit system to the final formation of the trust system. Then, this paper briefly expounds the basic legal relationship and institutional characteristics of the pension trust in Britain. For the next chapter to analyze the pension trust trustees related issues to pave the way. The second part mainly analyzes the rights and obligations of the British pension trust trustees, including the qualifications of the trustees, the basic rights and obligations of the trustees, and the legal liability of the trustees when they violate the trust. The trustee of a British pension trust is usually the trustee of the employer himself or the director of the company. As trustee, he has many rights such as handling trust affairs and investing in trust property; at the same time, The trustee also has the duty of loyalty and care, which requires the trustee to manage the trust property properly and to help the beneficiary benefit. In the third part, the author expatiates on the variation and deduction process of the trustee's duty of prudent investment in the trust law, analyzes the core contents of the rules of prudent investors, and evaluates them. There is a difference between prudent investment obligation and prudent investment obligation, which is the extension of prudent investment obligation, which sets a scientific evaluation standard for trustee's investment behavior. It breaks away from the former "result theory" and focuses on the comprehensive evaluation of the whole process of the investment behavior of the trustee. Therefore, to the trustee of pension trust, the duty of careful investment is undoubtedly the most important obligation. Through the investigation of the legal regulation of pension trust in China at this stage in 4th, it is found that although the trustee's prudent investment obligation has been introduced into the trust legislation of our country, there is still "too abstract regulation". The operation is not strong "," the trustee investment right is dominated by the government, the freedom is low "," the trustor and the beneficiary proof proof difficulty "and so on legislation flaw. In view of these problems, the author proposes to combine our country's current capital market development present situation. Using the mature experience of Anglo-American trust legislation for reference, the system of trustee's prudent investment obligation in China is further improved.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D956.1

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