摘要
为解决企业合理发放养老金,避免企业养老基金出现赤字,利用时间序列和矩阵理论将投资利率为可逆MA(1),MA(2)模型推广为MA(q)模型和条件ARMA(q)模型,得到缴费预定型企业年金保险中相应利率下的生存年金的1阶矩和2阶矩,由此可确定发放企业养老金的均值和方差.
In this paper, to solve the problems of the enterprise appropriate paying the pension and avoiding the deficit of pension funds, the reversible MA （ 1 ） and MA （2） models are improved into MA （ q ） and conditional ARMA（ q ） models being used time series and matrices theory. Furthermore, in defined contributed enterprise annuity, the present value models of life annuity under relevant interest rate are derived, and then the mean and variance models of pension can be concluded.
出处
《系统工程理论与实践》
EI
CSCD
北大核心
2006年第8期27-32,共6页
Systems Engineering-Theory & Practice
基金
国家自然科学基金(70501010)
关键词
缴费预定型企业年金
生存年金
精算现值
滑动平均
defined contributed enterprise annuity
life annuity
actuarial present value
moving average
