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一、受托人兼任投资管理人的法律依据受托人是企业年金管理运作的核心,在年金的管理流程中发挥着责任承担、利益保护、风险控制、组织协调、受托服务的主导作用;投资管理人是基金保值增值的主要责任人,是受托计划资产的直接使用者。根据《企业年金基金管理试行办法》第15条规定,法人受托机构具备账户管理或投资管理业务资格,可以
I. Legal basis for the trustee to act as the investment manager The trustee is the core of the enterprise annuity management and plays a leading role in the annuity management process in terms of responsibility assumption, interest protection, risk control, organization and coordination, and entrusted services. The investment manager It is the principal responsible person for the value-added of the fund and is the direct user of the entrusted scheme assets. According to Article 15 of the Trial Measures for the Administration of Enterprise Annuity Funds, a legal person entrusted institution may qualify for account management or investment management business and may