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我国企业年金市场在启动,这可以看做我国养老金市场的开端,具有中国特色的受托人制度将开始实施。本文着重讨论完善企业年金受托人制度的财产权利问题。企业年金计划财产是特殊的个人财产企业年金计划是以团体方式建立和管理的个人账户养老金计划,其财产是众多既定受益人的养老金,因而属于具有特定公益目的的财产;同时, 也是特定个人的养老金而具有个人财产特征;所以,企业年金财产是具有公益性的、以团体方式管理的个人财产。企业年金财产的特殊属性决定其具有不同于一般信托财产的特殊信托关系和托付原则,如需要在共同投资基础上对个人账户进行公平分配。
China's enterprise annuity market is starting up, which can be regarded as the beginning of China's pension market. The trustee system with Chinese characteristics will start to be implemented. This article focuses on improving the property rights of the trustee system of enterprise annuity. Enterprise annuity plan property is a special personal property Enterprise annuity plan is a group account of the establishment and management of individual accounts pension scheme, the property is the pension of many established beneficiaries, and therefore belong to the purpose of a specific public goods property; the same time, is also specific Personal pensions have personal property characteristics; therefore, enterprise annuity property is a personal property managed by a group with public welfare. The special attributes of enterprise annuity property determine that it has special trust relationship and entrusting principle different from general trust property, such as the need for fair distribution of individual accounts on the basis of co-investment.