基于MA(q)利息力下缴费预定型企业年金保险中生存年金精算现值模型  

The Life Annuity Actuarial Present Value Models of Defined Contributed Enterprise Annuity Insurance Based on MA(q) Force of Interest Rate

作　　者：高建伟[1] 丁克诠[2] 

机构地区：[1]华北电力大学工商管理学院,北京102206 [2]中国科学院研究生院数学系,北京100039

出　　处：《系统工程》2004年第11期74-78,共5页Systems Engineering

基　　金：国家自然科学基金资助项目(70471075)华电博士基金资助项目(HDBSJJ)

摘　　要：利用时间序列理论将利息力为可逆MA(1)、MA(2)模型推广为可逆MA(q)模型和一般MA(q)模 型,得到在一般MA(q)利息力下计算预期利率的期望和方差。在推广的利息力模型下,分别给出了缴费预定 型企业年金保险中生存年金的精算现值和二阶矩模型,这对解决企业合理发放养老金,避免企业养老基金出 现赤字问题具有重要理论指导意义和实际应用价值。In this paper, using time series and matrices theory, we improve the reversible MA(1) and MA(2) models into reversible MA(q) and common MA(q) models, and derive the expect and deviation models under the common MA(q) model. Furthermore, in defined contributed enterprise annuity insurance, the first and the second moment models of life annuity under relevant interest rate are derived. These models have important theoretical significance and practical application value for the enterprise in solving its proper payment pension and avoiding the deficit of pension funds.

关 键 词：缴费预定型企业年金 利息力 生存年金 

分 类 号：F840[经济管理—保险]