老龄化背景下我国养老金信托的法律激励制度研究  

A study on the incentive system of law of the pension trust in China under the background

作　　者：胡杰[1] 

机构地区：[1]西南政法大学,重庆市404100

出　　处：《福建金融管理干部学院学报》2014年第4期41-48,共8页Journal of Fujian Institute of Financial Administrators

摘　　要：推行养老金信托是我国老龄化背景下势在必行的选择,其为破除我国日益扩大的养老金缺口提供了一条行之有效的解决路径。优化养老金信托的法律激励工具,通过准入门槛的设置、税收制度的设计、信息披露的监管、入市条件的优化、退出机制的保障,既可保障养老金的运营安全,避免权力寻租,又可形成规模效益,实现保值增值,还可加强社会监督,促进信息公开。Implementation of pension trust is the the necessary choice under the background of aging inChina,which provides an effective way to get rid of the expanding gap of pension.Optimization of thepension trust legal incentive tools,through the setting of the access threshold, the design of tax system,regulation of the information disclosure , optimization of market conditions, protection of the exitmechanism,could guarantee pension operation safety, avoid the power of rent-seeking, and form the scalebenefits, maintain and increase their value,and enhanced public supervision, promote governmentinformation opening.

关 键 词：养老金信托 法律激励 老龄化 运营机构 

分 类 号：G642.0[文化科学—高等教育学]