%0 Journal Article
%T The Actuarial Model of Enterprise-complemented Pension Scheme<br>企业补充养老保险计划精算模型
%A GAO Jian
%A |wei
%A QIU Wan
%A |hua
%A <br>高建伟
%A 邱菀华
%J 系统工程理论与实践
%D 2003
%I 
%X 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.
%K defined benefit scheme
%K defined contribution scheme
%K actuarial present value
%K discounted factor<br>待遇确定计划
%K 缴费确定计划
%K 精算现值
%K 贴现因子
%U http://www.alljournals.cn/get_abstract_url.aspx?pcid=01BA20E8BA813E1908F3698710BBFEFEE816345F465FEBA5&cid=962324E222C1AC1D&jid=1D057D9E7CAD6BEE9FA97306E08E48D3&aid=F59F32E8903A67C0&yid=D43C4A19B2EE3C0A&vid=EA389574707BDED3&iid=94C357A881DFC066&sid=94E7F66E6C42FA23&eid=B6DA1AC076E37400&journal_id=1000-6788&journal_name=系统工程理论与实践&referenced_num=2&reference_num=5