养老金信托

英国养老金信托的形式已经被许多国家借鉴采用并取得了显著的成果。

British pension trust has been made good use of by many countries and has been productive .

养老金信托就是把累积起来的养老金用信托的方式进行管理，并使之保值和增值的制度。

Pension trust is defined as a system which runs the cumulated pension in a fiduciary way to keep and increase the value of the pension .

养老金信托不仅具有养老保障、不可随意撤销等特征，兼有民事信托和商事信托的性质。

Pension trust not only has the feature such as old-age security , do not arbitrarily revoke , both has the nature of civil trust and commercial trust .

设立专门的养老金信托监管委员会对全国养老金运作进行统筹安排，能合理解决多头领导的混乱监管局面。

Setting up a special pension fund supervision committee to arrange the operation of national pension as a whole , can reasonable solve the chaotic regulatory of " bull leadership " .

养老金信托具有权益分离性、财产独立性、社会公益性、规划长期性、理财专业性等特征。目前，养老金信托已成为一种被许多国家广泛运用的养老金管理形式。

The distinguishing features of pension trust , including rights and interests separability , exclusive property , social welfare nature , long-term programming , professional , etc. , makes it a widely used mode of pension management in many countries .

信托是起源于英国衡平法的一项独特财产管理制度，养老金信托是信托法这棵英国法律果园中结果最多的果树新结出的果实之一。

Trust , which originated from British equity law , is a unique property controlling system , and pension trust is one of the newly produced from the tree of trust law , which is the most fruitful in British law orchard .

而任何一项成熟的制度都必须由法律来约束，养老金与信托的结合是养老金改革发展的方向，势必会成为一个制度延续下去。

Any a mature system must by law to restrain the combination of pension and trust the direction of the development of pension reform is bound to be a system to continue .

作者从信托制度的理论基础、价值分析入手，结合近几年信托业在我国的发展状况，论证了养老金与信托制度相结合的法理基础以及在我国的现实可行性。

On the theoretical basis from the trust system , value analysis , combining the trust industry in recent years development in China , demonstrates the combination of pension and trust the system and the legal basis of the feasibility of our reality .

企业养老金计划一般受信托公司监督，但这些信托公司的能力，不足以挑战其为管理这些计划聘用的金融服务专业人士链。

Company pension schemes are typically overseen by trustees ill-equipped to challenge the chain of financial services professionals they employ to run schemes .

社会保障制度是部分积累制。虽然目前的养老金大部分是用对当前工人课征的税收来筹资的，但将来，养老金用社会保障信托基金的积累资金来支付。

The Social Security trust fund is essentially an accounting device , and by itself dose not enhance society 's ability to care for retirees in the future .