摘 要

我国在老龄化这样的一个时代背景之下面临着一个最严峻的问题——养老。在经济日益发展的今天，老年人的养老保障的需求在不断提升，随即产生一个问题：如何在老龄化社会构建满足多数甚至是所有老龄者需求的养老保障机制。

长期以来我国的养老保障的体系都存在覆盖面不广、存在水平低、功能单一以及资金缺口大等问题，还不能从根本上满足老年人的养老需求。同时随着计划生育的实施开始，老龄者还需要自己承担养老责任因为家庭养老的观念在逐渐弱化。老年人和成年人一个明显的区别就是老年人的自我意识、心智水平、判断能力以及身体功能都在不断退化,这个方面正是我国的民事法律制度所忽略的，它仅仅关注到了老年人的人身照顾，忽略了老年人对财产的自主管理、没有享受他们有意义的晚年生活。

建立我国的养老信托机制不仅解决老龄化挑战下的养老问题，更是补充丰富了其养老保障的体系。对于养老信托这个论题，众多学者对其做出了研究并进行论述发表。本文是从现有的养老制度的不足以及借鉴国外关于养老信托的发展等先进的理念阐述，分析它的优劣势及其发展对策，以促进经济效益与社会效益的和谐统一，保障老年人的养老权利。

关键词：老龄化；养老信托；发展职能；对策

The Development and Countermeasures of Pension Trust Function under the Challenge of Aging

ABSTRACT

Our country faces a most stern question in an aging such time background - - to care for the aged. Today flourishes more and more daily which in the economy, the senior citizen cares for the aged the safeguard demand to promote unceasingly, has a question immediately: How “suits the people regard” in the aging society construction cares for the aged the safeguard mechanism.

Since long ago our country cares for the aged the safeguard system all to have the coverage not broad, the existence level low question, the function sole as well as the unmet needs reaches and so on the questions, but also cannot fundamentally satisfy the senior citizen to care for the aged the demand. Meanwhile along with the birth control implementation start, old age also needs own to undertake cares for the aged the responsibility because the family cares for the aged the idea is attenuating gradually. The senior citizen and an adult obvious difference is senior citizen's self-awareness, the mental level, judgment ability as well as the bodily function is degenerating unceasingly. This aspect is precisely, it which our country's civil legal regime neglects merely pays attention to senior citizen's person attendance, neglected the senior citizen to the property independent management, has not enjoyed them to have the significance old age life.

Not only founds our country to care for the aged the trust mechanism under the safeguard aging challenge to care for the aged the question, was the supplement enriches it to care for the aged the safeguard system. Regarding cares for the aged trust this thesis, the multitudinous scholars made to it have studied and carry on the elaboration publication. This article is from existing cares for the aged the system insufficiency as well as the model overseas about cares for the aged the trust development and so on the advanced idea to elaborate that, analyzes its superior inferiority and the development countermeasure, promotes the economic efficiency and the social efficiency harmonious unification, safeguards the senior citizen to care for the aged the right.

Key words： Aging; pension trust; development functions; countermeasure

目录

1 绪论 1

1.1研究背景 1

1.2研究意义 1

1.3文献综述 1

1.4研究思路 3

2 社会大背景——老龄化 4

2.1我国老龄化的介绍 4

2.2我国养老制度及现状 5

3 老龄化下的管理体制的不足及实际需求 6

3.1民事、行政法律体系对老年人财产管理的保障不足 6

3.2实际需求 7

4 养老信托职能发展现状及问题 8

4.1信托基本原理 8

4.2基本发展历程 9

4.3 基本途径 10

4.3.1养老保险基金信托 10

4.3.2养老地产信托 11

4.3.3养老信托与银行合作 11

4.3.4信托型“以房养老” 11

5 养老信托制度的分析 13

5.1老龄化下养老信托制度的必要性 13

5.2老龄化下养老信托制度的独特性 13

5.3优势分析 14

5.3.1相对银行业 14

5.3.2相对基金管理公司 14

5.3.3相对证券公司 14

5.3.4相对委托、代理 15

6 国外养老信托制度的借鉴 16

6.1美国的养老信托制度 16

6.1.1美国信托发展 16

6.1.2美国信托种类及特点 17

6.2日本的养老信托制度 17

6.2.1日本信托发展总述 17

6.2.2日本信托种类及特点 18

7 对策 19

7.1面临的挑战 19

7.2发展对策 19

结 论 21

致 谢 22

参考文献 23

1 绪论

1.1研究背景

在人口老龄化日益加剧的大背景下，关于老年人的人身监护以及其财产管理的法律体系也面临着严重滞后的状况。国务院在2013年明确地指出要充分地发挥社会力量的主体作用，健全养老服务体系，满足多样化的养老需求。因我国的法律制度在养老保障方面存在不足，故建立起专门针对老年人财产管理的体系极其重要。鉴于信托的特征如专业性、灵活性以及保密性等，这个方面为老龄者提供了众多服务，例如：遗产分配、税收优惠、财产管理等等，故信托被视为养老的最佳选择，此外结合现有的老年权益保障制度，形成了多层次的养老保障体系。

1.2研究意义

本文的研究课题的主要意义或目的是通过对我国现存的养老制度的深入分析，充分地剖析其存在的问题，并且通过学习、借鉴美国和日本的养老信托制度汲取经验、教训，以此找出养老保障的关键，并且养老信托制度的发展需要更多更全面的政策建议。老龄化背景下的养老问题直接关系到我国经济的发展以及社会的稳定性，对此做出的措施以及制定出的制度的得力性就至关重要。目前的养老保障制度存在着其不足和问题，本文研究的养老信托制度对于推动养老事业的发展有重要的作用，并且可以解决养老的现实问题，具有极其重要的现实意义。

1.3文献综述