摘要
利用时间序列理论将投资利率为条件稳定AR(p)模型和MA(q)模型推广为条件稳定ARMA(p,q)模型,根据缴费预定型养老金精算现值理论,得到了此推广利率模型下的生存年金精算现值模型,这对解决企业在平稳的利率环境下合理发放养老金,避免企业养老基金出现赤字等问题具有重要的理论指导意义和实际应用价值.
Based on the theory of time series, the conditional steady AR （p） model and MA （ q ） model are extended into conditional steady ARMA （ p, q ） model. According to the defined contribution pension actuarial present value theory, the present actuarial value model of life annuity under relevant interest rate is derived. This model has important theoretical significance and practical application value in solving proper payment pensions for the enterprises and avoiding the deficit of pension funds in a stationary interest environment.
出处
《南昌工程学院学报》
CAS
2008年第1期39-43,共5页
Journal of Nanchang Institute of Technology
基金
南昌工程学院青年基金项目资助(2006KJ035)
关键词
缴费预定型企业年金保险
生存年金
精算现值
defined contributed enterprise annuity insurance
life annuity
actuarial present value
