| 企业补充养老保险计划精算模型 |
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| 引用本文： | 高建伟,邱菀华. 企业补充养老保险计划精算模型[J]. 系统工程理论与实践, 2003, 23(5): 45-48. DOI: 10.12011/1000-6788(2003)5-45 |
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| 作者姓名： | 高建伟 邱菀华 |
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| 作者单位： | (1)华北电力大学工商管理学院 北京102206 ;(2)北京航空航天大学经济管理学院 北京100083 |
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| 摘 要： | 利用保险精算学给出待遇确定型企业补充养老保险缴费公式及简单算法，并得到缴费确定型企业补充养老保险的退休金给付公式，克服了企业退休金的支付困难问题。
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| 关 键 词： | 待遇确定计划 缴费确定计划 精算现值 贴现因子 |
| 文章编号： | 1000-6788(2003)05-0045-04 |
| 修稿时间： | 2001-11-16 |
The Actuarial Model of Enterprise-complemented Pension Scheme |
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| GAO Jian|wei+,QIU Wan|hua+. The Actuarial Model of Enterprise-complemented Pension Scheme[J]. Systems Engineering —Theory & Practice, 2003, 23(5): 45-48. DOI: 10.12011/1000-6788(2003)5-45 |
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| Authors: | GAO Jian|wei+ QIU Wan|hua+ |
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| Affiliation: | (1) School of Business Administration, North China Electric Power University, Beijing 102206,China;(2) School of Economics and Management, BeiHang University, Beijing 100083, China) |
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| Abstract: | In this paper, the contribution formula and a simple arithmetic of defined contribution enterprise|complemented pension are derived; moreover, the benefit formula of defined benefit enterprise-complemented pension is also concluded. In this way, the difficulty of paying benefit is overcame. |
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| Keywords: | defined benefit scheme defined contribution scheme actuarial present value discounted factor |
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