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。

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.

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企业年金信托是以信托法为基础，以当事人的权利义务为核心来构建企业年金基金运作的框架。

On base of the trust law, it constructs a frame of the enterprise annuity fund operation mainly with the rights and obligations of those involved.

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我国自20世纪90年代引入企业年金制度，至2004年颁布两个《试行办法》，以信托关系为基础的企业年金制度框架已基本搭建完毕。

China adopted enterprise annuity system as early as 90's, and has established basic frame as a result of 2004's two proposed methods.

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