| The enterprise annuity system cares for the aged the social security system important constituent as the modern multiple support,is to the basic old-age insurance system important supplement, its direct goal raises the retired staff's pension treatment level,simultaneously also is the enterprise human resources management strategy important constituent.At present, the enterprise annuity system already caused the various countries to take highly, and becomes the various countries to care for the aged the social security to rest is day by day the focal point which the reform pays attention. Regarding this, our country legislated chooses has practiced the enterprise annuity system. In the enterprise annuity fund operation pattern, the legislation chose the trust pattern namely to implement the trust enterprise annuity. The enterprise annuity trust pattern is take the trust law as a foundation, constructs the enterprise annuity fund operation take litigant's rights and obligations as the core the frame. That, whether does the trust pattern undertake as well as how undertakes the effective movement enterprise annuity heavy responsibility, is worth us paying attention with the ponder question, also is this article launches the elaboration the starting point and the foothold.This article first take the trust legal principle theory of law as a backing, has proven the enterprise annuity operation and the trust legal regime intrinsic conjunction. Then, comparative analysis enterprise annuity four kind of management movement pattern. Then, obtains the unique superiority by the first two parts which the enterprise annuity trust pattern has. Thus proves the trust pattern powerfully for our country enterprise annuity operation optimized choice. Next, in our country enterprise annuity trust pattern legal construction, has emphatically analyzed the trust legal relationship litigant's rights and obligations, the organization operation flow and two kind of bailees. Furthermore, from Our country Enterprise annuity trust pattern evolution course and in the development present situation, proposes existence many legal flaw. Finally, through to the typical national enterprise annuity trust pattern inspection, obtained to our country inspires, proposed constructed and consummates our country enterprise annuity trust pattern the countermeasure and the suggestion. The full text divides five parts of elaboration:The 1st part for trust pattern for Our country Enterprise annuity operation optimized choice. In this part, first has proven the enterprise annuity operation and the trust legal regime intrinsic conjunction. Next, comparative analysis enterprise annuity four kind of management operation pattern. Furthermore, through the front two parts of elaboration, obtains the enterprise annuity trust pattern to have the safety control, the nimble highly effective unique superiority.The 2nd part for our country enterprise annuity trust pattern legal construction analysis. In this part, first respectively has analyzed the trust legal relationship litigant is the trustee, the bailee and beneficiary's rights and obligations. Next,elaborated our country enterprise annuity trust pattern organization operation flow. Through the trust legal regime design, the trustee delivers the bailee the enterprise annuity the management and operation, the bailee uses its specialty to manage finances ability or through the consignee, carries on the operation management to the enterprise annuity.The 3rd part is our country enterprise annuity trust pattern evolution, the present situation and the legal flaw. In this part, first elaborated our country enterprise annuity legal regime evolution course and the development present situation. Next, had pointed out in Our country Enterprise annuity trust pattern exists the legal flaw.The 4th part for enterprise annuity trust pattern overseas inspection and to our country's enlightenment. In this part, first inspected the English Enterprise annuity trust. Next, inspected US's and Australia's enterprise annuity trust. Above typical national enterprise annuity trust good movement situation, on the one hand, strengthened our country enterprise annuity to implement the trust pattern the confidence, on the other hand, has also provided the legislation, the surveillance, the tax revenue aspect enlightenment to our country enterprise annuity development. The 5th part for constructs and consummates our country enterprise annuity trust pattern the countermeasure and the suggestion. In this part, first proposes in the consummation enterprise annuity trust pattern bailee's faith duty. Next, proposed enhancement enterprise annuity trust supervising and managing.This article tries hard in the selected topic and the research angle of view, the research technique innovates.First is the innovation which selects a topic, the enterprise annuity fund operation pattern which this article pays attention, is an extremely rich challenging system design.Next is studies the angle of view and the research technique innovation: Picks in the trust pattern research in our country enterprise annuity fund, legal science lag in economic, finance study, social security study research.This article while is profiting from other disciplines suitably research results, the attention penetration unique legal science research angle of view regarding question, utilizes the related legal science research technique analysis question.
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