论文部分内容阅读
基于信托法律关系,“权”、“钱”分离三方管理机制是受托人制度的重要内容,是企业年金基金作为受托资产其独立性和稳定性的体现。在确保托管人完全独立的前提下,法人受托机构兼任投资管理人或账户管理人符合国家法律法规规定、满足风险管理的严格要求、与受益人最大利益相一致。也符合国际年金发展的潮流。
The separation of the tripartite management mechanism based on the trust and legal relationship, the “right”, and the “money” is an important part of the trustee system and an embodiment of the independence and stability of the enterprise annuity fund as a trustee asset. Under the premise of ensuring the complete independence of the custodian, the trustee of the legal person shall concurrently act as the investment manager or account manager in line with the provisions of the state laws and regulations to meet the stringent requirements of risk management and be consistent with the best interests of the beneficiaries. It is also in line with the trend of international annuity development.