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    Title: 勞工退休基金正常提撥成本之估計
    Authors: 陳炤良;俞明德;張傳章;張森林
    Contributors: 淡江大學經濟學系
    Keywords: 正常提撥成本;條件請求權;固定給付退休金計畫;勞工退休基金;提早退出;承諾給付;Normal Contribution Cost;Contingent Claim;Defined Benefit Pension Plan;Labor Pension Fund;Early Decrement;Promised Payment
    Date: 1999-04
    Issue Date: 2011-10-22 15:10:13 (UTC+8)
    Publisher: 中國財務學會
    Abstract: 一個與薪資連結(Salary-related)並由企業提撥(Corporate sponsored)的固定給付退休金計畫(Defined benefit pension plans),在薪資與基金資產報酬不確定下,由企業提撥的累積基金資產價值,可能無法充分償兌退休金請求權(Pension claims)的承諾給付(Promised payments)。在退休基金缺乏保險機制下,為避免退休基金破產,企業必須提撥充足的準備金。本文擬結合條件請求權(Contingent claims)評價方法與提早退出(Early decrements)的考量,同時考慮薪資與基金累積資產價值的隨機動態程序,模擬估計不同進入年齡之個別勞工退休基金的正常提撥成本(Normal contribution cost)占薪資之比率,並與預期退休給付之毛成本占薪資比率比較。正常提撥成本乃指使預期累積基金資產價值能充分償兌退休金請求權的承諾給付,所須的必要平均提撥成本。本文結果顯示,在各種情境假設下,正常提撥成本均因不同進入年齡而有明顯差異且均較預期退休給付的毛成本高。
    Relation: 中國財務學會一九九九年會暨財務金融學術論文研討會論文集,頁375-401
    Appears in Collections:[經濟學系暨研究所] 會議論文

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