规定缴费制(Defined contribution)又称缴费确定制，是企业根据各期提存的金额及基金的投资收益来确定养老金支付额的养老金计划。它是经过预测确定一个相对比较稳定的缴费标准(投保费率)，然后按照该费率筹集养老保险基金(包括雇主和雇员的缴费)，并完全或部分地存入参保人的个人账户。中博-诚通帮你解析一下...
是公司承诺员工退休后给予一定数量的养老金,投资风险和组合管理全部由公司承担和控制,这类养老金计划对员工无需支付罚款提取资金的时间及形式有限制,雇主在资产负债表中要记录资产和负债。 Defined contribution pension plan(养老金固定缴款计划): Individual accounts to which an employee and typically the employer ma...
一、意思不同 Defined benefit pension plan 为养老金固定收益计划，Defined contribution pension plan为养老金固定缴款计划。二、指代范围不同 养老金固定收益计划是指雇主支持的养老金计划，员工退休、或丧失就业能力后可按工龄、职位等因素，确定一个固定的（可按通货膨胀率调整）退休津贴数额，通常按月发...
但是Defined Contribution就不一样啦，你每月到手的钱数额都不定，运气爆棚的时候说不得比你孩子到时候的...
DB(Defined Benefit)给付确定制(又称受益基准型、待遇确定型、固定收益计划等),指雇员未来领取的养老金的待遇标准是事前已经确定的,给付标准由政府承诺,确保被保人的基本生活,采用现收现付方式筹集资金,体现代际供养,互济性强。 DC(Define...
Defined contribution pension plan（养老金固定缴款计划）：Individual accounts to which an employee and typically the employer makes contributions, generally on a tax-advantaged basis. The amounts of contributions are defined at the outset, but the future value of the benefit is unknown. ...
2.plan asset：主要由雇主的contribution和投资收益actual return构成，如果plan asset>PBO，说明养老金在...
Defined contribution (DC) methodDini reform transformationMonte Carlo methodNotional defined contribution (NDCPay as you go (PAYGTransformation coefficientsUnitary pension present valueIntroduction The defined benefit method The defined contribution method The notional defined contribution (NDC) method Conclusions...
HR必知的十四类... ... Deferredprofit-sharingplan: 延期利润分享计划Definedbenefit:固定福利Definedcontribution: 固定缴 … news.hrloo.com|基于2个网页 3. 收益确定型 ①所谓DB模式,就是收益确定型(definedbenefit)模式的简称。在DB模式下,养老金计划发起人或管理人向计划参与者作出承 … ...
Defined contribution plans, defined benefit plans, and the accumulation of retirement wealth The private pension structure in the United States, once dominated by defined benefit (DB) plans, is currently divided between defined contribution (DC) an... J Poterba,J Rauh,S Venti,... - 《J ...