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ISSN: 2333-9721
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The Actuarial Model of Enterprise-complemented Pension Scheme
企业补充养老保险计划精算模型

Keywords: defined benefit scheme,defined contribution scheme,actuarial present value,discounted factor
待遇确定计划
,缴费确定计划,精算现值,贴现因子

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Abstract:

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.

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