论文部分内容阅读
随着我国企业改革和社会养老保险制度改革的进行及养老保险统筹与个人账户的建立,养老保险基金逐渐有了一些积累。面对数量如此庞大的养老基金,如何对其加以合理的管理和运用,如何很好地实现其保值增值,便成为非常紧迫的问题。英美等国家对利用信托方式为养老保险基金理财进行法律规制的理论研究早已进行并居领先地位,不仅已有众多的研究成果问世,而且有效地指导了这一领域的实践,建立起了较为完备的法律规制体系。这种方法目前在我国,也逐渐被视为实现养老保险基金保值增值的重要手段,但在实际操作中,由于国情与法制体系的区别,仍存在问题。
With the reform of our enterprises and the reform of the social pension insurance system and the establishment of pension insurance and personal accounts, the pension insurance fund has gradually accumulated some. Faced with such a huge number of pension funds, how to properly manage and use them, and how to properly preserve and increase their value, it has become a very urgent issue. The United States and other countries on the use of trust methods for the financial regulation of pension insurance has long been the legal research and the leading position, not only have many research results come out, and effectively guide the practice in this area, set up a relatively complete The legal system of regulation. At present in our country, this method is gradually regarded as an important means to realize the value preservation and increment of the pension insurance fund. However, in actual operation, due to the difference between the national conditions and the legal system, there are still problems.