论社会保障基金投资信托受托人的谨慎义务

A Study on the Trustee's Duty of Care in Investment Trust of Social Security Fund

社会保障基金投资信托受托人的谨慎义务,是指社会保障基金投资信托受托人所承担的在投资过程中小心慎重、考虑周全、尽量避免给信托财产造成损害的义务。社会保障基金投资信托受托人谨慎义务的标准应为专家注意义务。我国现有立法对社会保障基金投资信托受托人谨慎义务的规定尚不完善,应在相关立法中增加这方面的内容,主要包括明确受托人承担谨慎义务的标准,投资多样化的要求,受托人投资时应考虑的因素,受托人投资的程序性要求,降低投资成本的要求,风险的防范措施等。

The trustee＇s duty of care in investment trust of social security fund means process of investment, the trustee should be circumspect, considerate, and to avoid damages in the on the trust property. The standard for the trustee＇s duty of care in investment trust of social security fund is expert＇s attention duty. In our existing legislation, the regulations on the trustee＇s duty of care in in- vestment trust of social security fund are not completed. We should bring some specific contents into trustee＇s duty of care in investment trust, including identifying the standards for trustee to undertake the duty of care, the requirements of diversifying investment, the elements should be taken into con- sideration in investment, the procedural requirements of investment, the requirements to reduce cost of investment and measures to prevent risks.