The Life Annuity Models of Defined Contributed Enterprise Annuity Insurance Based on Moving Average Interest Rate
缴费预定型企业年金保险中基于滑动平均利率的生存年金精算现值模型

In this paper,to solve the problems of the enterprise appropriate paying the pension and avoiding the deficit of pension funds,the reversible MA(1) and MA(2) models are improved into MA(q) and conditional(ARMA(q)) models being used time series and matrices theory.Furthermore,in defined contributed enterprise annuity,the present value models of life annuity under relevant interest rate are derived,and then the mean and variance models of pension can be concluded.