政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/53843
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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/53843


    Title: 開放式退休基金動態精算評估系統
    Other Titles: Actuarial Valuation System of Pension Plan under Dynamic Open Group Assumption
    Authors: 張士傑
    Contributors: 政治大學風險管理與保險系
    行政院國家科學委員會
    Keywords: 退休金;精算評價;提撥;動態財務模型;年度提撥金
    Pension;Actuarial valuation;Funding;Dynamic financial model;Anual contribution
    Date: 1999
    Issue Date: 2012-10-22 15:43:12 (UTC+8)
    Abstract: 退休金計畫的精算評價依照相關退休法令的規定或是管理者的實際需求於固定的期間進行,精算人員評估涵蓋於此退休基金內的現有成員,已退休者及預估新加入的成員於未來各項給付產生的精算現值,同時參考基金本身的投資報酬率及相關變動因素進而預估出雇主或是基金成員所需提撥的金額及未來基金的現金流量。於此研究中,我們針對現行公務人員退撫計畫進行分析,建構此退撫系統的開放式隨機動態精算模型,預估系統的現金流量,年度提撥金額及應計精算負債,透過電腦系統輔助決策分析過程,相信所得的結果可提供基金財務處理及退休制度修改時作為參考。
    A simulation-based forecast model is constructed to monitor the financing of Taiwan public employees retirement system (Tai-PERS), a defined-benefit contributory pension plan with adjustments to cost of living. The results show a significant advantage and flexibility using this approach on the projected cash flows analysis over the deterministic pension valuation. This study outlines the procedure of building this simulation-based forecast model and presents the empirical findings from the study. A user oriented computerized system is implemented to monitor the plan solvency risk.
    Relation: 應用研究
    學術補助
    研究期間:8708 ~ 8807
    研究經費:204仟元
    Data Type: report
    Appears in Collections:[Department of Risk Management and Insurance] NSC Projects

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