设定受益退休金计划的目标和资助方法

Transactions of the Faculty of Actuaries Pub Date : 1987-09-01 DOI:10.1017/S007136860000923X

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。

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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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Transactions of the Faculty of Actuaries

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