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https://ah.lib.nccu.edu.tw/handle/140.119/85953| 題名: | 參數模型與取樣差異於退休金財務評價之研究 Parametric Statistical Model and Selection Bias in Pension Valuation : The Case of Taiwan Public Employees Retirement System |
作者: | 陳宏仁 Chen, Hung-Jen |
貢獻者: | 張士傑 陳宏仁 Chen, Hung-Jen |
關鍵詞: | 退休金精算評價 精算成本法 服職表 開放團體 混成模型 公務人員退休撫卹基金 pension valuation actuarial cost method service table open group mixture model Tai-PERS |
日期: | 1998 | 上傳時間: | 22-Apr-2016 | 摘要: | 確定給付制的退休金計畫，退休金成本提存的適當與否，關係到基金長期的財務健全及未來員工權益的保障，而我國公務人員退撫基金關係到廣大公務人員的權益，也影響到政府的財政支出，所以對公務人員退撫基金更有精算的必要，以確保提撥率之適當而不至於對政府財政增加額外負擔。 The adequacy of the plan contribution for a defined benefit pension scheme is directly related to its financial soundness and the plan member’s benefits. Due to uncertainty of the plan’s turnover, the service table plays an important role in actuarial valuation and cash flow projection. In this study, Taiwan public employees retirement system is studied to monitor the solvency issue due to bias in selecting the service tables. Tai-PERS is designed to provide retirement and ancillary benefits to 271,215 government employees. Its financial soundness is especially vital to the government annual balance. |
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Winklevoss,H.E. “Plasm: Pension Liability and Asset Simulation Model”, The Journal of Finace XXXVII (1982) : 585-594. | 描述: | 碩士 國立政治大學 風險管理與保險研究所 84358012 |
資料來源: | http://thesis.lib.nccu.edu.tw/record/#B2002001435 | 資料類型: | thesis |
| Appears in Collections: | 學位論文 |
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