企业年金法律制度研究

【作者】 高战胜；

【导师】 徐杰；

【作者基本信息】 中国政法大学 ， 经济法学， 2005， 博士

【摘要】 本文除前言和结论外,共分五章。 第一章导论:首先阐述了企业年金的基本含义及其在养老保险体系中的地位:其次,从国家及企业两个角度分析了建立企业年金制度的必要性和可能性;再次,讨论了企业年金与资本市场以及储蓄的关系,拨正了企业年金制度的真正目的;最后则着重指出国家在企业年金制度构建过程中应当负有的责任,即制定相关法律,提供税收优惠,监管制度保障,以促进企业年金制度的发展。 第二章企业年金计划法律制度:该章共分六节,第一节企业年金计划法律制度概述,分析研究企业年金计划的法律特征、企业年金计划的设立、生效和主要内容。第二节研究确定缴费型计划与确定受益型计划,主张我国应该提供多种确定缴费型计划并允许设立确定受益型计划。第三节研究筹资方式,主张要引入储备基金制,而不是完全外部基金化。第四节是既得受益权保护法律制度,主张应规定最低既得受益权进度表,并应规定禁止转让和反消减规则。第五节研究企业年金支付,分析了支付的条件、水平、方式以及提前支付和延期支付限制等。第六节研究税收待遇法律制度,指出我国也应借鉴各国立法例,制定税收优惠制度,促进企业年金发展,并分析了我国之所以没有实行普遍税收优惠制度的原因及其缺陷。 第三章企业年金基金信托治理结构:本章共分三节。第一节是企业年金基金治理结构的选择,从分析企业年金基金的特性出发,列举了四种不同的组织形式,简要分析了我国选择信托型的原因,并着重分析了企业年金基金信托的特征。指出企业年金基金信托兼具有民事信托和商事信托的特征,并具有禁止挥霍信托的性质,有利于对受益人利益的保护。第二节是企业年金基金信托的组织结构,着重分析了受托人、投资管理人、账户管理人和托管人的关系及企业年金基金信托运行模式,指出现行各金融机构在投资模式选择中面临的法律问题。第三节是企业年金基金受托人信赖义务,分为忠实义务和注意义务。在受托人忠实义务方面,着重分析了企业年金基金信托中受托人忠实义务的特殊性,尤其是禁止交易行为及其豁免,包括法定豁免和行政豁免,指出我国信托法在禁止交易及其豁免规则上的不足与完善。在受托人注意义务方面,本文考察了西方信托法中受托人注意义务的发展,指出现代西方审慎投资人规则在西方及我国企业年金基金信托中的特殊性。 第四章企业年金投资规制:该章共分四节,第一节分析企业年金投资规制的目的和主要内容,并分析了对企业年金投资主体规制的两种立法例及我国的选择。第二节是企业年金投资组合规制,指出审慎投资人原则和数量限制原则的区别只具有更多还原

【Abstract】 Except for a foreword and conclusions, this dissertation is composed of five chapters totally.Chapter one is an introduction. In this chapter, the author analyses the basic concept of the employer-sponsored pension first and compares relationship between the public pension system and employer-sponsored pension system. Then the author analyzes the necessity and the possibility of the establishment of employer-sponsored pension system from the perspective of enterprise and nation. And then, the author discusses the relationship between employer-sponsored pension and the capital markets and saving, emphasizes the real purpose of pension system. The author contends that the nation should take some responsibilities in the occupational pension system, including regulation by the related law, induction by the favourable tax treatment and safeguard by supervision.Chapter 2 is on the employer-sponsored pension plan law system: This chapter sets out from the meaning, effect and main contents of the pension plan. In the aspects of the type of pension plan, the author lay claim to the DC plan but not refuse DB plan.from the way of raising funds, the author laid claim to book reserves model. About vesting protection, the author contends establishment of minimize vesting standard, and anti-alienation and anti-cutback rule. In the aspect of withdrawal, the author analyzes the condition, level, way and postpone withdrawal restrict etc. As regards the law of tax treatment of employer-sponsored pension plans, the author contend that china apply EET regime.Chapter 3 is on the governance structure of employer-sponsored pension fund trusts: this paper sets out from the characteristic analysis of the pension fund, and four kinds of legal form, emphasizing on the characteristic of occupational pension fund trust. The author analyzes the organization structure of the pension fund trusts, and the relationship between trustee and other parties and analysis the different management mode. The fiduciary duty of trustee is including duty of loyal and duty of care. On the duty of loyal, the author discusses the Prohibited transactions and exemptions, including the legal exemption and administration exemption. On the duty of care, the author make a research for the history of the development process of prudent person rule, and point out the modern prudent person rule of the pension fund trust.Chapter 4 is on the law system of regulation of pension funds. The author discusses the purpose and the contents of the investment regulation system. The author point out thatthe difference between Prudent Investor Rule and portfolio restricted rules is relative, and the real factor deciding the quantity is mainly the market factor. Based on present market condition in China, the author point out that the quantity restricts has its rationality. In the aspects of giving the employee more options, the writer think it is not necessary to give the beneficiary the option of the investment administrator, but it is necessary to give the beneficiary the portfolio option. In the aspects of the investing expenses regulation system, the writer analyzes the difference between asset-based and contribution-based approach. The risk-reserve system can be improved.Chapter 5 is supervision system of pension law. The writer points out that the multi-industry characteristics of the employer-sponsored pension plan leads to the complexity of supervision of the system. Author make a suggestion turn the supervision model based on organization to the model based on function. This text still analyzes the principle, contents of information disclosure.The dissertation is a frame research on the law system of the Supplementary Pension Schemes.更多还原