设定受益退休金计划的目标和资助方法

D. J. McLeish, C. M. Stewart
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引用次数: 22

摘要

1.1. 正如每一个精算专业的学生所被教导的那样:“国家养恤金计划可以接受现收现付,因为实际上国家可以确保继续存在”。然而,“在职业计划的情况下,情况就大不相同了,因为雇主的业务可能不复存在”。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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”.
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