美国社会保障基金投资信托受托人的谨慎投资义务  

The Prudent Investment Duty of the Trustee of Society Security Fund Investment Trust in America

作　　者：张淳[1] 

机构地区：[1]南京大学法学院,南京210093

出　　处：《同济大学学报（社会科学版）》2010年第6期101-108,共8页Journal of Tongji University:Social Science Edition

基　　金：2006年度司法部法治建设与法学理论研究资助项目(项目编号:06SFB2046)

摘　　要：在美国谨慎投资义务为社会保障基金投资信托受托人的基本义务:由《美国雇员退休收入保障法》确认由该受托人负有的这一义务集美国信托法赋予信托受托人的忠诚义务、谨慎义务与遵从信托文件义务于一体且其还将分散投资义务包容于其中,美国劳工部的有关规范性文件将存在于这一义务中的"谨慎"在内容上具体化并将其中的分散投资义务演绎成为设计投资组合义务,《美国统一谨慎投资人法》的适用也致使这一"谨慎"在内容上具体化且还将它从"抽象谨慎"转变成为"具体谨慎",前面那部法律还通过规定免责条款无效将受托人违反这一义务的赔偿责任定性为绝对责任,美国的这些规定的基本内容应当为我国关于这一义务的立法借鉴和吸收。In America the duty of prudent investment is the basic duty of the trustee of society security fund investment trust： The duty bared by the trustee that affirmed by The America Employee Retirement Income Security Act includes the duty of loyal, the duty of prudence, the duty of compelling with terms of trust and the duty of scatter investment. America Department＇s regulation instrument makes the prudence in the duty details, and the duty of scatter in the duty of prudent investment provided deductively be the instrument the duty of making investments realignment. The application of The America Uniform Prudent Investor Act makes too the content of prudence details, and making the prudence from＂abstract prudence＂to＂detailed prudence＂. The above Act makes too the compensation liability of trustee breaching having the nature of absolute liability through providing impunity invalidation. The basic content of these regulations should be used for reference and drawled by the legislation of our country making the duty.

关 键 词：社会保障基金 社会保障基金投资信托 受托人 谨慎投资义务 

分 类 号：DF521[政治法律—民商法学]