{"title":"设定受益退休金计划的目标和资助方法","authors":"D. J. McLeish, C. M. Stewart","doi":"10.1017/S007136860000923X","DOIUrl":null,"url":null,"abstract":"1.1. As every actuarial student is taught: “Pay-as-you-go is acceptable for a State pension scheme because the State is, for practical purposes, assured of a continuing existence”. However: “The position is quite different in the case of an occupational scheme, since an employer's business may cease to exist”.","PeriodicalId":121129,"journal":{"name":"Transactions of the Faculty of Actuaries","volume":"33 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1987-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"22","resultStr":"{\"title\":\"Objectives and Methods of Funding Defined Benefit Pension Schemes\",\"authors\":\"D. J. McLeish, C. M. Stewart\",\"doi\":\"10.1017/S007136860000923X\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"1.1. As every actuarial student is taught: “Pay-as-you-go is acceptable for a State pension scheme because the State is, for practical purposes, assured of a continuing existence”. However: “The position is quite different in the case of an occupational scheme, since an employer's business may cease to exist”.\",\"PeriodicalId\":121129,\"journal\":{\"name\":\"Transactions of the Faculty of Actuaries\",\"volume\":\"33 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1987-09-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"22\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Transactions of the Faculty of Actuaries\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1017/S007136860000923X\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Transactions of the Faculty of Actuaries","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1017/S007136860000923X","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Objectives and Methods of Funding Defined Benefit Pension Schemes
1.1. As every actuarial student is taught: “Pay-as-you-go is acceptable for a State pension scheme because the State is, for practical purposes, assured of a continuing existence”. However: “The position is quite different in the case of an occupational scheme, since an employer's business may cease to exist”.