本文關鍵詞： 養(yǎng)老金 信托 法律制度 監(jiān)管　出處：《安徽大學》2013年碩士論文　論文類型：學位論文

【摘要】：在社會保障制度體系中,養(yǎng)老金制度最具代表性,是整個社會保障制度的核心和基礎。養(yǎng)老金增值保值關乎社會的和諧穩(wěn)定,是國家建設發(fā)展水平和人民幸福安康的重要標志。作為老百姓的“養(yǎng)命錢”,保證養(yǎng)老金投資的安全性和收益性同樣至關重要。養(yǎng)老金信托不僅具有養(yǎng)老保障、不可隨意撤銷等特征,兼有民事信托和商事信托的性質。縱觀境外先進國家的實踐不難發(fā)現(xiàn),養(yǎng)老金保值增值的最有效途徑就是進行市場化投資運營,采用信托方式對養(yǎng)老金進行運營無疑是最佳選擇。英國、美國、新加坡、智利、中國香港等境外先進國家和地區(qū)都注重從實體法和程序法的角度對養(yǎng)老金信托的立法規(guī)制、監(jiān)管體制和法律責任等內容作出了規(guī)定。雖然各自多少存在一些不足,但從中總結出對我國具有借鑒和參考意義的內容也是尤為必要的。 我國的養(yǎng)老金和信托制度分別開始于1951年《中華人民共和國勞動保險條例》和2001年《信托法》的頒布實施。隨著信托法的實施和人們信托觀念的增強,各種信托模式及信托功能的應用在我國逐漸出現(xiàn)。近幾年隨著養(yǎng)老金制度的不斷改革,我國養(yǎng)老金相關立法和信托立法都有一定的進步。然而,相對于我國養(yǎng)老金制度的改革步伐和保值增值的迫切需求,我國信托法律制度還不夠完善,許多信托模式法律關系不甚清晰,在實施中仍顯吃力,也存在諸多障礙。這些突出表現(xiàn)在我國的養(yǎng)老金立法缺乏相關的配套法律和制度,尤其是缺少與信托法等相關法律的有效協(xié)調與融合等等。制度體系的不完善在一定程度上影響了我國養(yǎng)老金投資和信托活動的全面發(fā)展。 總之,養(yǎng)老金制度與信托制度的結合不是偶然,具有充分的的理論基礎和現(xiàn)實價值。養(yǎng)老基金進入資本市場是其保值增值的根本出路,而養(yǎng)老金與信托的結合也是我國養(yǎng)老金制度改革的方向。我國的基本養(yǎng)老保險個人帳戶基金的運營也可以借助信托制度,在借鑒發(fā)達國家養(yǎng)老基金運作經驗的基礎上,建立適合我國養(yǎng)老基金的信托型運營模式。同時對于我國養(yǎng)老金信托發(fā)展滯后的原因和制度缺陷,必須盡快研究出解決的對策及完善建議。 首先,鑒于我國養(yǎng)老金運營立法上的空白,理應通過制定養(yǎng)老金基本法對養(yǎng)老金的征繳、運營、支付等方面進行法律規(guī)制,并以法律形式確立養(yǎng)老金信托運營的制度設計,明確養(yǎng)老金信托各方當事人以及監(jiān)管主體的權利和義務。其次,由于養(yǎng)老金的保值增值需求是以安全為前提,所以對養(yǎng)老金信托的有效監(jiān)管是保證其正常運作必不可少的因素,這也是出于保護受益人利益的需要。設立專門的養(yǎng)老金信托監(jiān)管委員會對全國養(yǎng)老金運作進行統(tǒng)籌安排,能合理解決“多頭領導”的混亂監(jiān)管局面。除此之外,加強審計監(jiān)督、社會監(jiān)督,從而形成全面的監(jiān)管體系也是極為必要的。
[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.
【學位授予單位】：安徽大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：D922.282;D922.182.3

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