两种企业年金计划的精算原理分析

On the accurate calculation of present value for Enterprise Annuity

《企业年金试行办法》的出台,标志着我国开始正式建立企业年金制度。企业年金可以较好的保障企业退休职工的老年生活,同时也是企业吸引人才的员工薪酬福利计划的重点。但是我国相关的理论和实践较少,制约了我国企业年金制度的实施。文章旨在研究企业年金计划的精算原理,通过分析给予企业制定企业年金计划一定的理论帮助,对于企业年金的理论研究具有一定的借鉴意义。

＂Enterprise Annuity Implementation Means＂ releasing, symbolizes that our country starts to establish the enterprise annuity system officially. The enterprise annuity may the good safeguard enterprise retired worker＇s old age life, simultaneously also be the enterprise attracts talented person＇s staff salary welfare plan key point. But our country correlation theories and the practice are few, has restricted Our country Enterprise annuity system＇s implementation. The article is for the purpose of studying the enterprise annuity plan the calculation principle, gives the enterprise through the analysis to formulate the enterprise annuity plan certain theory help, has certainly certainly regarding the enterprise annuity＇s fundamental research profits from the significance.