信托责任贯穿于企业年金管理的各个环节,是明确企业年金委托人、受托人和被委托管理机构之间权利义务关系的关键。本文从企业年金信托管理的角色分工入手,以受托人为核心分析了企业年金管理中的信托责任,并对现行立法中企业年金信托责任未明确界定的有关问题提出了完善建议。 Trust responsibility runs through all aspects of enterprise annuity management and is the key to clarifying the rights and obligations between enterprise annuity trustees, trustees and entrusted management agencies. This article starts from the division of labor in the role of enterprise annuity trust management, analyzes the fiduciary responsibility in the management of enterprise annuity with the trustee as the core, and puts forward some suggestions to the related issues in the current legislation, in which the responsibility of enterprise annuity fiduciary is not clearly defined.