Research On Enterprise Annuity Trust System

As a supplement to the basic endowment insurance,the enterprise annuity system is a common system design to solve the pension problems in the international community,and has become an important part of China's social security system.The payment and operation of enterprise annuity are long-term,and they also have high requirements for security and value preservation and appreciation,which are highly consistent with the trust system.At present,China has basically established the framework of enterprise annuity system,that is,to adopt the trust asset management mode of unit and individual joint payment and fund accumulation.This kind of trust mode of specialized operation,separation of powers and checks and balances of institutions,independent trust of funds,as well as the government's prudent supervision and preferential tax policies jointly promote the standardized development of China's enterprise annuity system.In the process of practice,the operation and supervision of China's enterprise annuity system lacks sufficient legal resources to regulate,which leads to congenital deficiencies in its governance structure;at the same time,the enterprise annuity trust system has more than six main participants,forming multiple principal-agent relationship,which makes it have various disadvantages in financial management,tax preference,planning supervision and so on End.Combined with the realistic background of the reform and development of China's state-owned enterprises,this paper examines and analyzes the construction and development process of enterprise annuity system from the perspective of law.It can be found that the legal system of enterprise annuity trust system needs to be improved,the supervision mechanism needs to be straightened out,the investment and operation management needs to be strengthened,and the incentive mechanism is insufficient.The academic research on the enterprise annuity mainly focuses on the pension security system including the enterprise annuity,the legal supervision and tax policy of the enterprise annuity,and the trustee of the enterprise annuity.Moreover,it puts forward policy suggestions from the perspective of foreign countries and domestic annuity practice,and lacks the analysis on the construction of enterprise annuity trust system from the perspective of law.Under the background of accelerated aging in China,it is of great significance to promote the development and improvement of enterprise annuity system for the construction of national pension security system.The legal theory must make clear the foundation of the enterprise annuity trust system,deeply analyze the internal causes of the defects of the current enterprise annuity system,comprehensively analyze the governance structure,fund management,tax policy and supervision mode of the enterprise annuity trust system,analyze and grasp the enterprise annuity trust system from the system root,and strengthen the supervision from the level of perfecting the rules of the legal system At the executive level of management,this paper explores the improvement path of China's enterprise annuity legal system,so as to promote and promote the scientific development of enterprise annuity trust system.