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企业年金理事会作为企业年金信托可能的受托人,其行为贯穿企业年金信托运作的全过程,为信托目的的实现发挥关键性作用。我国立法对企业年金理事会的相关制度已有所规定,但这些规定却易引发实践操作的困境。组织结构方面,企业年金信托关系各主体身份重叠将产生不可避免的利益冲突;在法律地位上,年金理事会非法人团体与自然人地位之争更是加大法律适用的难度。相较于企业年金理事会在年金信托关系中的核心地位,粗略的立法规定及易发的实践困境都对年金理事会制度设计的完善性提出要求。
As the possible trustee of the enterprise annuity trust, the enterprise annuity council acts throughout the whole process of the enterprise annuity trust operation and plays a key role in the realization of the trust purpose. The legislation of our country has stipulated the relevant systems of the enterprise annuity council, but these provisions are easily lead to the plight of practical operation. In the aspect of organizational structure, the overlapping of the main bodies of enterprise annuity trust relationship will inevitably lead to conflicts of interest. In the legal status, the dispute between the annuity council and the status of the unincorporated association is more difficult for the law to be applied. Compared with the central position of the enterprise annuity council in annuity trust relationship, the rough legislative provisions and the easy practice predicament all put forward requirements on the perfection of system design of the annuity council.