一类养老金精算成本模型

本文建立了一类养老金精算成本模型．该模型的基本思想是，当雇员加入养老金计划之后，与雇员的未来服务年限有关的养老金利益的精算现值由雇主（或雇主与雇员一起）用拨款的形式缴清，而与雇员在参加养老金计划之前的过去服务年限有关的养老金利益则另行处理．所以称该模型为应计利益精算成本模型．

ONE MODEL ON PENSION ACTUARIAL COST

In this paper,we set up one model on pension actuarial cost. This model is based on that,afteremployee's participating the pension plan,the actuarial present value of his pension benefit associated with hisfuture service years is paid up by employer (or employer and employee together),and the pension benefit associated with the employee's service years before participating the pension plan is dealt with in another way.So we call it accrued benefit actuarial cost model.