淡江大學機構典藏:Item 987654321/5176
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    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/5176


    Title: 確定提撥退休金計畫之保證
    Other Titles: The Guarantee to Exchange Back a Defined Benefit for the Defned Contribution Pension Plan
    Authors: 陳炤良
    Contributors: 淡江大學經濟學系
    Date: 2005
    Issue Date: 2009-03-16 11:54:23 (UTC+8)
    Abstract: 當一個確定給付的退休金計畫(Defined Benefit Pension Plan)被新的確定提撥 計畫(Defined Contribution Pension Plan)所取代時。對確定提撥計畫的參與者,一 項換回確定給付下的退休金利益之保證將有市場之需求。本文乃利用僅一次理賠之保險 契約評價,為確定提撥退休金保證提出一個與薪資連結的條件請求權(Contingent Claims)評價模型,並以新的台灣勞工確定提撥退休金計畫為例,估計在各種進入年齡 下,換回確定給付下的退休金利益之保證的價值。
    Appears in Collections:[Graduate Institute & Department of Economics] Research Paper

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