我国企业年金会计核算的精算估计

Actuarial Estimate of Financial Accounting on Chinese Supplementary Pension

企业年金是企业在国家政策指导下,根据自身经济实力和经济状况,为本企业职工提供一定程度退休收入保障的制度,目的是达到吸引、留住和激励员工的效应。因此,在进行企业年金会计核算时必须对应该缴多少费、能够达到多高的养老金待遇进行科学的精算。即利用一般的精算学原理,给出待遇确定型计划(DB计划)中职工个人账户缴费率和缴费确定型计划(DC计划)中目标工资替代率的确定方法及计算公式,并对DB模式与DC模式的精算原理进行比较,从而可有效克服企业年金缴费支付困难的问题。

Supplementary pension is a security system that the enterprise provides a certain pension for its retired staff according to the government policy and its economic power and condition to reach the effect of attracting, keeping and promoting its staff. Hence, when counting the supplementary pension, the enterprise must scientifically calculate fee payable and pension payable. viz. making use of the general actuarial principles to provide the methods and calculating formulas of the payment rate of employee＇s individual account in defined benefit plan （DB plan） and the target salary replacement rate in defined contribution plan （DC Plan）, and comparing the actuarial principles between DB plan and DC plan, which overcomes the problem of payment and distribution in supplementary pension.