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題名 退休金方案之規劃與基金管理之研究
作者 牟玲芳
貢獻者 李家泉
牟玲芳
日期 1989
上傳時間 4-May-2016 14:25:54 (UTC+8)
參考文獻 參考交獻
一、中文部分:
1.中國社會保險學會，我國勞工保險老年給付改採年金制之可行性研究，內政部
社會保險叢書(二)。
2.行政院勞工委員會勞動條件處編印，勞工退休法規與解釋令。民國七十七年一
月。
3.行政院勞工委員會勞動條件處編印，勞動基準法學術研討會會議實錄:退休金分段計算問題之研討，民國七十七年六月三日。
4.李家泉著，壽險經營，台北:著者發行，民國七十六年八月。
5.李家泉著，實用壽險數理，台北:著者發行，民國七十四年十月增訂八版。
6.林煜宗著，現代投資學:制度，理論與實證，台北:著者發行，民國七十七年七月修訂四版。
7.單驥著，勞基法中退休準備金提撥率之調查及研究，台北:中華經濟研究院經濟專論，七十六年五月。
8.勞工退休基金監理委員會編印，勞工退休基金業務法規彙編，民國七十八年一
月。
9.黃文正撰，企業退休計劃之財務管理兼論勞動基準法之退休金問題，台灣大學
商學研究所碩士論文，七十五年六月。
10.經濟革新委員會報告書第四册，產業組研究報告，七十四年十一月。
11.蔡金生撰，民營企業員工退休金提存方法之研究，逢甲大學保險學研究所碩論文，七十四年六月。

二、英文部分:
1. Allen, Everett T. Jr.; Joseph J. Melone; Jerry S. Rosenbloom; Jack L. VanDerhei. Pension Planning: Pensions, Profit-Shan•ng, and other Deferred Compensation Plans. Homewood Ill: Richard D. Irwin, Inc. 1988.
2. Anderson, A.W. "Mathematics of Pension Funding" Education and Examination Committee of the Society of Actuaries, Study Note, Part 7. 1981.
3. Arnott, Richard ]. and Mark Gersovitz. "Corporate Financial Structure and the Funding of Private Pension Plans." Journal of Public Economics 13 (1980):231-247.
4. Bodie, Zvi and John B. Shoven. Financial Aspects of the Unites States Pension System. Chicago: The University of Chicago Press. 1983.
5. Clark, Robert L and Ann Archibald McDermed. "Inflation, Pension Benefits,and Retirement." The Journal of Risk and Insurance (March 1982): 19-38.
6. Davey, Patrick J. Financial Management of Company Pension Plans. New York: The Conference Board. Inc. 1973.
7. Dornbusch, Rudiger and Stanley Fischer. Macroeconomics. 3rd ed. New York:McGill-Hill Book Company. 1984.
8. Hannah, Leslie. Investing retirement: The development of occumpational pensions in Britain. Cambridge: Cambridge University Press. 1986.
9. Ippolito, Richard A. Pensions, Economics and Public Policy. Homewood Ill:Dow Jones-Irwin. 1986.
10.Keintz, Richard J. and Clyde P. Stickney. "Immunization of Pension Funds and Sensitivity to Actuarial Assumptions." The Journal of Risk and Insurance (december 1980): 223-89.
1l.Kingsland, Louis, "Projecting the Financial Condition of a Pension Plan Using Simulation Analysis." The Journal of Finance. (May 1982): 577-584.
12.Kotlikoff, Laurence ]. and Daniel E. Smith. Pensions in the American Economy. Chicago: The University of Chicago Press. 1983.
13.Levy, Hairn and Marshall Sarnat. Capital Investment and Financial Decisions.3rd ed. New Jersey: Prentice-Hill Inc. 1986.
14. Lorie, James H., Petter Dodd, Mary Hamilton Kimpton. The Stock Market:Theories and Evidence. 2nd ed. Homewood Ill: Richard D. Irwin, Inc. 1985.
15.McGill, Dan M. Preservation of Pension Benefit Rightv. Homewood Ill:Richard D. Irwin, Inc. 1972.
16.McGill, Dan M and Donald S. Grubbs, Jr. Fundamental of Private Pensions.4th ed. Homewood ill: Richard D. Irwin, Inc. 1979.
17.Mckenna, Fred W. "Pension Plan Cost Risk." The Journal of Risk and Insurance (June 1982): 193-217.
18. Mckenna, Fred W. and Yang H. Kim. "Managerial Risk Preferences, Real Pension, and Long-Run Corporate Pension Fund; Invesunent Policy." The Journal of Risk and Insurance (1986): 29-46.
19.Pension Facts: 1988 Update. N.W.: American Council of Life Insurance.
20.Pesando, James E. "Investment Risk, Bankruptcy Risk, and Pension Reform in Canada" The Journal of Finance Vol. xxxvii, No.3. (June 1982): 741-49.
2l.Pilch, Michael and Victor Wood. Pension Schemes: A Guide to Principles and Practice. England: Gower Press. 1979.
22.Pomeranz,Felix, Gordon P. Ramsey, and Richard M. Steinberg. Pensions: An Accounting and Management Guide. New York: John Wiley & Sons, Inc. 1976.
23. Radcliffe, Robert C. Investment: Concepts, Analysis, and Strategy. 2nd ed. Glenview Ill: Scott, Foresman and Company. 1987.
24.Sharpe, William F. "Corporate Pension Funding Policy." Journal of Financial Economics 3 (1976): 183-93.
25.Trowbridge, C. L. and Farr C.E. The Theory and Practice of Pension Funding.
Homewood IIl: Richard D. Irwin, Inc. 1976.
26.Weston, J. Fred and Thomas E. Corpeland. Managerial Finance. 8th ed. New York: The Dryden Press. 1986.
27.Winklevoss, H.E. Pension Mathematics With Numerical Illustration. Home-wood Ill: Richard D. Irwin, Inc. 1977.
28.Wise, David A. Pensions, Labor, and Individual Choice. Chicago: The University of Chicago Press. 1985.
描述 碩士
國立政治大學
風險管理與保險研究所
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002005651
資料類型 thesis
dc.contributor.advisor 李家泉zh_TW
dc.contributor.author (Authors) 牟玲芳zh_TW
dc.creator (作者) 牟玲芳zh_TW
dc.date (日期) 1989en_US
dc.date.accessioned 4-May-2016 14:25:54 (UTC+8)-
dc.date.available 4-May-2016 14:25:54 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 14:25:54 (UTC+8)-
dc.identifier (Other Identifiers) B2002005651en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90528-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 風險管理與保險研究所zh_TW
dc.description.tableofcontents 目錄
第一章 導論 ‧1‧
第一節 研究目的 ‧1‧
第二節 研究範圍 ‧1‧
第三節 研究方法 ‧1‧
第四節 研究內容 ‧2‧
第二章 退休金方案之設計規劃 ‧3‧
第一節 方案目標之擬訂 ‧3‧
第二節 資格條件之設計 ‧5‧
第三節 給付條件之設計 ‧6‧
第四節 給付範圍之設計 ‧7‧
第五節 給付方式之設計 ‧10‧
第六節 成本負擔之設計 ‧12‧
第七節 因應通貨膨脹之給付設計 ‧13‧
第三章 退休基金提撥決策 ‧17‧
第一節 退休金成本財務處理 ‧17‧
第二節 退休金成本預算 ‧21‧
第三節 數理規劃 ‧24‧
第四章 退休基金管理運用決策 ‧40‧
第一節 退休基金管理運用之重要性 •40•
第二節 退休基金管理運用方針 •42•
第三節 退休基金管理型態 •46•
第四節 退休基金投資策略 •49•
第五節 退休基金投資績效之監督 •53•
第五章 現行勞基法及附屬法規有關問題之剖析 •62•
第一節 我國民營企業退休金制度之沿革 •62•
第二節 給付設計之檢討 •64•
第三節 退休基金提撥問題之檢討 •68•
第四節 退休基金管理運用之檢討 •69•
第六章 結論與建議 ‧73‧
第一節 結論 •73•
第二節 建議 •74•
參考文獻 ‧76‧
附錄 •79•		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005651en_US
dc.title (題名) 退休金方案之規劃與基金管理之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考交獻
一、中文部分:
1.中國社會保險學會，我國勞工保險老年給付改採年金制之可行性研究，內政部
社會保險叢書(二)。
2.行政院勞工委員會勞動條件處編印，勞工退休法規與解釋令。民國七十七年一
月。
3.行政院勞工委員會勞動條件處編印，勞動基準法學術研討會會議實錄:退休金分段計算問題之研討，民國七十七年六月三日。
4.李家泉著，壽險經營，台北:著者發行，民國七十六年八月。
5.李家泉著，實用壽險數理，台北:著者發行，民國七十四年十月增訂八版。
6.林煜宗著，現代投資學:制度，理論與實證，台北:著者發行，民國七十七年七月修訂四版。
7.單驥著，勞基法中退休準備金提撥率之調查及研究，台北:中華經濟研究院經濟專論，七十六年五月。
8.勞工退休基金監理委員會編印，勞工退休基金業務法規彙編，民國七十八年一
月。
9.黃文正撰，企業退休計劃之財務管理兼論勞動基準法之退休金問題，台灣大學
商學研究所碩士論文，七十五年六月。
10.經濟革新委員會報告書第四册，產業組研究報告，七十四年十一月。
11.蔡金生撰，民營企業員工退休金提存方法之研究，逢甲大學保險學研究所碩論文，七十四年六月。

二、英文部分:
1. Allen, Everett T. Jr.; Joseph J. Melone; Jerry S. Rosenbloom; Jack L. VanDerhei. Pension Planning: Pensions, Profit-Shan•ng, and other Deferred Compensation Plans. Homewood Ill: Richard D. Irwin, Inc. 1988.
2. Anderson, A.W. "Mathematics of Pension Funding" Education and Examination Committee of the Society of Actuaries, Study Note, Part 7. 1981.
3. Arnott, Richard ]. and Mark Gersovitz. "Corporate Financial Structure and the Funding of Private Pension Plans." Journal of Public Economics 13 (1980):231-247.
4. Bodie, Zvi and John B. Shoven. Financial Aspects of the Unites States Pension System. Chicago: The University of Chicago Press. 1983.
5. Clark, Robert L and Ann Archibald McDermed. "Inflation, Pension Benefits,and Retirement." The Journal of Risk and Insurance (March 1982): 19-38.
6. Davey, Patrick J. Financial Management of Company Pension Plans. New York: The Conference Board. Inc. 1973.
7. Dornbusch, Rudiger and Stanley Fischer. Macroeconomics. 3rd ed. New York:McGill-Hill Book Company. 1984.
8. Hannah, Leslie. Investing retirement: The development of occumpational pensions in Britain. Cambridge: Cambridge University Press. 1986.
9. Ippolito, Richard A. Pensions, Economics and Public Policy. Homewood Ill:Dow Jones-Irwin. 1986.
10.Keintz, Richard J. and Clyde P. Stickney. "Immunization of Pension Funds and Sensitivity to Actuarial Assumptions." The Journal of Risk and Insurance (december 1980): 223-89.
1l.Kingsland, Louis, "Projecting the Financial Condition of a Pension Plan Using Simulation Analysis." The Journal of Finance. (May 1982): 577-584.
12.Kotlikoff, Laurence ]. and Daniel E. Smith. Pensions in the American Economy. Chicago: The University of Chicago Press. 1983.
13.Levy, Hairn and Marshall Sarnat. Capital Investment and Financial Decisions.3rd ed. New Jersey: Prentice-Hill Inc. 1986.
14. Lorie, James H., Petter Dodd, Mary Hamilton Kimpton. The Stock Market:Theories and Evidence. 2nd ed. Homewood Ill: Richard D. Irwin, Inc. 1985.
15.McGill, Dan M. Preservation of Pension Benefit Rightv. Homewood Ill:Richard D. Irwin, Inc. 1972.
16.McGill, Dan M and Donald S. Grubbs, Jr. Fundamental of Private Pensions.4th ed. Homewood ill: Richard D. Irwin, Inc. 1979.
17.Mckenna, Fred W. "Pension Plan Cost Risk." The Journal of Risk and Insurance (June 1982): 193-217.
18. Mckenna, Fred W. and Yang H. Kim. "Managerial Risk Preferences, Real Pension, and Long-Run Corporate Pension Fund; Invesunent Policy." The Journal of Risk and Insurance (1986): 29-46.
19.Pension Facts: 1988 Update. N.W.: American Council of Life Insurance.
20.Pesando, James E. "Investment Risk, Bankruptcy Risk, and Pension Reform in Canada" The Journal of Finance Vol. xxxvii, No.3. (June 1982): 741-49.
2l.Pilch, Michael and Victor Wood. Pension Schemes: A Guide to Principles and Practice. England: Gower Press. 1979.
22.Pomeranz,Felix, Gordon P. Ramsey, and Richard M. Steinberg. Pensions: An Accounting and Management Guide. New York: John Wiley & Sons, Inc. 1976.
23. Radcliffe, Robert C. Investment: Concepts, Analysis, and Strategy. 2nd ed. Glenview Ill: Scott, Foresman and Company. 1987.
24.Sharpe, William F. "Corporate Pension Funding Policy." Journal of Financial Economics 3 (1976): 183-93.
25.Trowbridge, C. L. and Farr C.E. The Theory and Practice of Pension Funding.
Homewood IIl: Richard D. Irwin, Inc. 1976.
26.Weston, J. Fred and Thomas E. Corpeland. Managerial Finance. 8th ed. New York: The Dryden Press. 1986.
27.Winklevoss, H.E. Pension Mathematics With Numerical Illustration. Home-wood Ill: Richard D. Irwin, Inc. 1977.
28.Wise, David A. Pensions, Labor, and Individual Choice. Chicago: The University of Chicago Press. 1985.		zh_TW