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題名 確定提撥退休金計劃的應用與相關精算之研究
A Review and Actuarial Analysis of Defined Contribution Pension Scheme
作者 林妙姍
Lin, Miao Shan
貢獻者 張士傑
Chang, Shih Chieh
林妙姍
Lin, Miao Shan
關鍵詞 確定提撥
退休
退休金
精算
新加坡中央公積金
智利
Defined Contribution
Retirement
Pension
Actuarial
Singapore CPF
Chile
日期 1998
上傳時間 22-Apr-2016 10:56:47 (UTC+8)
摘要 退休金計畫依給付方式的設計,可以分為兩大體系:確定給付退休金計畫與確定提撥退休金計畫。無論是公共退休金計畫或是企業退休金計畫,最初實行時多採用確定給付的方式來實施。但隨著經濟環境的變遷,部份的國家與企業雇主,已開始傾向確定提撥方式的採用。本論文有鑑於退休金的改革潮流,欲探討確定提撥退休金計畫的實施回顧與給付的精算分析。
Due to population aging, the countries that operated their Social Security System on pay-as-you-go financial method have begun to encounter the solvency risk due to the growing financial burden. Since the defined contribution (DC) scheme is considered as a fully funded financial system, it could be one of the solutions to avert the upcoming financial crisis. Hence our study is motivated to investigate the current development of the DC scheme and scrutinize its financial adequacy on providing the retirement benefits to its plan participants.
參考文獻 
描述 碩士
國立政治大學
風險管理與保險研究所
85358016
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002001439
資料類型 thesis
dc.contributor.advisor 張士傑zh_TW
dc.contributor.advisor Chang, Shih Chiehen_US
dc.contributor.author (Authors) 林妙姍zh_TW
dc.contributor.author (Authors) Lin, Miao Shanen_US
dc.creator (作者) 林妙姍zh_TW
dc.creator (作者) Lin, Miao Shanen_US
dc.date (日期) 1998en_US
dc.date.accessioned 22-Apr-2016 10:56:47 (UTC+8)-
dc.date.available 22-Apr-2016 10:56:47 (UTC+8)-
dc.date.issued (上傳時間) 22-Apr-2016 10:56:47 (UTC+8)-
dc.identifier (Other Identifiers) B2002001439en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/85955-
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 (描述) 85358016zh_TW
dc.description.abstract (摘要) 退休金計畫依給付方式的設計,可以分為兩大體系:確定給付退休金計畫與確定提撥退休金計畫。無論是公共退休金計畫或是企業退休金計畫,最初實行時多採用確定給付的方式來實施。但隨著經濟環境的變遷,部份的國家與企業雇主,已開始傾向確定提撥方式的採用。本論文有鑑於退休金的改革潮流,欲探討確定提撥退休金計畫的實施回顧與給付的精算分析。zh_TW
dc.description.abstract (摘要) Due to population aging, the countries that operated their Social Security System on pay-as-you-go financial method have begun to encounter the solvency risk due to the growing financial burden. Since the defined contribution (DC) scheme is considered as a fully funded financial system, it could be one of the solutions to avert the upcoming financial crisis. Hence our study is motivated to investigate the current development of the DC scheme and scrutinize its financial adequacy on providing the retirement benefits to its plan participants.en_US
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002001439en_US
dc.subject (關鍵詞) 確定提撥zh_TW
dc.subject (關鍵詞) 退休zh_TW
dc.subject (關鍵詞) 退休金zh_TW
dc.subject (關鍵詞) 精算zh_TW
dc.subject (關鍵詞) 新加坡中央公積金zh_TW
dc.subject (關鍵詞) 智利zh_TW
dc.subject (關鍵詞) Defined Contributionen_US
dc.subject (關鍵詞) Retirementen_US
dc.subject (關鍵詞) Pensionen_US
dc.subject (關鍵詞) Actuarialen_US
dc.subject (關鍵詞) Singapore CPFen_US
dc.subject (關鍵詞) Chileen_US
dc.title (題名) 確定提撥退休金計劃的應用與相關精算之研究zh_TW
dc.title (題名) A Review and Actuarial Analysis of Defined Contribution Pension Schemeen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) zh_TW