On Accurate Calculation Model of DC-DB Mized Enterprise Pension

摘要：

The plan of DC-DB mixed enterprise pension is better than DC plan or DB plan, which has already become known in the academic world. But based on the materials at hand, the accurate calculation method of DC plan or DB plan has already become systematic, while the research on the accurate calculation method of DC-DB mixed enterprise pension has not been done much. The writer of this article, based on the theory of DC plan and DB plan, will set an accurate calculation model for DC-DB mixed enterprise pension by defining a basic parameter. The theory of setting the accurate calculation model is to set a goal substitute rate, then work out enterprise pension after the retirement, after that the private payment rate during DC plan can be worked out, and the account accumulation amount during the transforming of DC plan or DB plan can be worked out in order to get payment amount during DB plan.

关键词： Enterprise Pension DC-DB Accurate Calculation Model

作者: SONG Xiaozhong JIANG Ming LI Jinling

作者单位: School of Economic and Management, Yanshan University, P.R.China, 066004

会议类型: 国际会议

会议名称: 2009 International Institute of Applied Statistics Studies(2009 国际应用统计学术研讨会)

会议地点: 青岛

会议语种:英文

页码: 1-5

在线出版日期: 2009-07-25（万方平台首次上网日期，不代表论文的发表时间）