In order to promote the management efficiency and protect of the beneficiary right, it is necessary to research the behavior model of enterprise annuity process.

研究企业年金管理过程中的行为控制问题，目标在于提高企业年金基金管理的效率，保护计划受益人权利最大化目标的实现。

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Through the illustration of the legal relationship between the trustor, trustee and beneficiary, there comes the careful analysis of the trust flow in enterprise annuity operation.

其次，在我国企业年金信托的法律架构中，着重分析了信托法律关系当事人的权利义务、组织运作流程和两类受托人。

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