从我国信托法看企业年金理事会的权利义务

An Analysis on the Rights and Duties of the Enterprise Annuity Council on the Regulations of the Trust Law in China

紧扣我国《信托法》和《企业年金试行办法》、《企业年金基金管理试行办法》的规定,在分析了企业年金理事会作为企业年金受托人所享有的权利和承担的义务,以及其在行使权利履行义务过程中存在的问题的基础上;提出了为鼓励企业年金和企业年金理事会的发展,对年金理事会的有关立法应坚持鼓励和监管并重的原则。

According to the Trust Law of the People＇s Republic of China and the two pieces of regulations formulated and announced by the Labor and Social Security Ministry,the rights and duties of the enterprise annuity council＇s,as a trustee,are discussed in this paper.Then,it puts .forward some problems about the council how to handle trust affairs jointly and bear the responsibilities together.In order to encourage the development of the enterprise annuity council,we should persist in the principle of encouraging and supervising in legislation about the enterprise annuity council.