摘要
信托是起源于英国衡平法的一项独特财产管理制度 ,养老金信托是信托法这棵“英国法律果园中结果最多的果树”新结出的果实之一。英国养老金信托的形式已经被许多国家借鉴采用并取得了显著的成果。从理论上讲 ,这是由于信托制度的基本理念与养老基金的特点十分吻合 ,利用信托制度安排养老基金管理运作有有其深厚的信托法理论基础。理解这个理论基础 ,对于我国养老保险制度的改革 ,养老基金的规范化管理运作有着重要的理论和现实意义。
Trust, which originated from British equity law, is a unique property controlling system, and pension trust is one of the newly produced from the tree of trust law, which is the most fruitful in British law orchard. British pension trust has been made good use of by many countries and has been productive. Theoretically, the basic concept of trust system is identical with that of pension fund, and therefore there is solid theoretical basis for us to employ the trust system to make pension arrangement. It's very important for us to know this theoretical basis because it helps reform China's pension insurance system and regulate China's pension affairs.
