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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/32467

    Title: 個別退休金帳戶之實質本金保証
    Other Titles: The real principal guarantee on individual pension accounts
    Authors: 盧厚璟;Lu, Hou-jing
    Contributors: 淡江大學經濟學系碩士班
    陳炤良;Chen, Chao-liang
    Keywords: 確定提撥退休金計劃;條件請求權;隨機通貨膨脹率;defined contribution pension plan;contingent claims;stochastic inflation
    Date: 2007
    Issue Date: 2010-01-11 02:11:37 (UTC+8)
    Abstract: 由於各國勞工在退休後所面臨的問題不盡相同,而衍生出了不同的退休金制度,像是美國及世界銀行所實行的三層保障制度、瑞士年金制度、新加坡公基金制、智利強制性個人帳戶制度…等,雖然各國所採行的制度不同,但全世界存在著一種趨勢,逐漸從確定給付制轉為確定提撥制。對確定提撥制而言,退休後可領取多少退休金,得視基金投資績效而定,相對於確定給付制,沒有不足額提撥的問題,而雇主也不負擔投資風險。


    There has been a global shift in pension schemes from defined benefit (DB) to defined contribution (DC) plans over the past two decades. A notable distinction between the two schemes is that employers must bear the investment risk in a DB plan, while employees take charge of their own investment decisions and therefore bear the investment risk in a DC plan.
    This article develops a contingent claims in insurance valuation model to price real principal guarantees on individual pension accounts (IPAs). The stochastic salary, return on assets connected to an IPA, and inflation are incorporated. The up-front guarantee values are numerically estimated for the new Taiwan labor IPAs based on some specified scenarios.
    Appears in Collections:[經濟學系暨研究所] 學位論文

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