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我国企业年金制度采用以信托关系为核心、以委托代理关系为补充的治理结构,受托管理是企业年金基金管理的重要环节。《企业年金试行办法》明确规定,企业年金基金受托管理有两种方式,“受托人可以是企业成立的企业年金理事会,也可以是符合国家规定的法人受托机构”。一直以来,关于企业年金受托模
The enterprise annuity system in our country adopts the governance structure with the trust relationship as its core and the principal-agent relationship supplemented. Trustee management is an important part of the management of annuity funds. The Trial Measures for Enterprise Annuity clearly stipulates that there are two ways in which the enterprise annuity fund shall be entrusted with management: “The trustee may be the enterprise annuity council established by the enterprise or the legal entity entrusted with the regulation of the state.” All along, trustees on the enterprise annuity