Academic literature on the topic '退休年金'

PurposeThis paper analyses whether the active management and the fundamentals of the pension fund allow products that beat their peers to be identified in terms of risk-adjusted performance.Design/methodology/approachThe sample is composed of all the pension funds active in the period 2000 to 2017 investing in the Eurozone. What this means is that a greater similarity is guaranteed in terms of benchmark, assets available for investment and currency. All the data have been retrieved from the Morningstar Direct database.FindingsThe paper reveals that the degree of concentration and value for money are important determinants of performance. In this sense, the strategies of investing in concentrated portfolios that differ from the benchmark and with undervalued assets in terms of price earnings ratio (PER)-return on assets (ROA) achieve better results.Originality/valueThis is one of the few papers that shows the effect of active management and value investing strategies’ on the performance of pension funds.研究目的本文旨在分析、我們能否根據退休基金的積極管理及其基本原理, 找到就風險調整表現而言之最優勝產品.研究設計/方法我們的樣本包括於2000年至2017年期間活躍於歐元區內投資活動的所有退休基金。這意味著、樣本確保了相關之退休基金就基準、可供投資的資產及貨幣而言、均擁有較大的相似性。所有數據均從晨星基金資料庫檢索得來的。.研究結果本文顯示、集中程度和價值比率是決定表現的重要因素。在這個意義上說，如投資在與基準不同的及附有就本益比 – 資產收益率 (PER - ROA) 而言被低估的資產的那些集中投資組合上, 這會是效果較佳的策略.研究的原創性探討積極管理和價值投資策略如何影響退休基金表現的學術研究為數不多, 本文乃屬這類研究。.

在我国社会养老保险制度当中,基本养老保险是最重要的组成部分。城镇职工基本养老保险采取的是现收现付制下的财政兜底的养老保险给付制度,即退休职工的养老金全部来自于单位当年在职职工所缴纳的养老保险,当在职职工的养老保险不足支付退休职工的养老金时,财政负责对不足的部分进行兜底支付。我国在城镇职工基本养老保险制度实施的过程中,由于人口老龄化的加剧,加上尚未形成较为完善的制度设计,导致我国退休职工的养老金面临社会统筹缺口不断扩大的问题。本文旨在分析城镇职工养老保险制度的发展历程和现存问题,通过借鉴国外的先进模式,对政府面临的养老保险缺口提出具体的应对策略,为完善我国养老保险制度提供借鉴思路。

碩士
國立政治大學
風險管理與保險學系
90
Owing to the improvement of medical technology and living standard, the average life of human is extending and the structure of population is aging. It makes people to worry about the financial soundness of future life. This paper has following two objectives. First, we construct a evaluation model of pension value by using money’s worth ratio and replacement rate. Second, we compare the money’s worth ratio and replacement rates of different pension plans and annuities between different individuals. We use the empirical data from 1977 to 2001 in Taiwan for this study. We calculate the money’s worth ratio and replacement rate of different pension plans and annuities and analyze the cash flow of them by using the simulated method. We also compare the money’s worth ratio of annuities and replacement rate of pension plans between Taiwan, and the other countries, such as Australia, and Canada, and analyze the reasons causing these differences. The empirical results are as follow. First, the money’s worth ratio of pension plan is higher than that of the commercial annuity in Taiwan. Second, in commercial annuity, the money’s worth ratio of male is higher than that of the female. Third, the money’s worth ratio of immediate annuity is higher than that of the deferred annuity about 10% because of the expense loading. Fourth, the money’s worth ratio of domestic or overseas annuities is between 90% and 98%. It means the loadings of them are not much difference. Fifth, the public officers have sufficient pension annuity, whereas the laborers have insufficient pension annuity. Finally, from the comparison of replacement rates of between Taiwan and other countries, we find that replacement rate of laborers in both private pension and public pension are insufficient except for the public officers.

碩士
國立中正大學
教學專業發展數位學習碩士在職專班
106
The purpose of this study is to investigate the retirement preparation of senior teachers of Hsinchu County in response to annuity reform. This research adopts the questionnaire survey method, and the senior teachers of the public school in Hsinchu County are taught in the 106th academic year. a total of 360 questionnaires were sent to the "retirement Survey questionnaire for senior teachers in response to annuity reform", and 304 valid questionnaires were obtained. The effective questionnaire recovery rate was 92.7%. This questionnaire is divided into two parts: “Retirement Preparation” and “Effective Strategy”. Data analysis is carried out by statistical methods such as percentage, number distribution, mean, standard deviation, t test, single factor variance analysis, and Pearson product correlation analysis. Test statistical assumptions. The conclusions of this study are as follows: 1.Elementary School Senior teachers are more satisfied with the "retirement expectation" for retirement preparation. 2. In different backgrounds, the retired cognition and retirement expectation of the senior teachers of the national junior college students are different, and there are differences in age, service years, and estimated retirement age. 3. Teachers of different ages have a higher level of cognitive satisfaction at 55 years (inclusive) or higher than 35 years old, 35 (inclusive) to under 45 years old, 45 (inclusive) to under 55 years old. 4. The senior national teachers of different service years are in the “retirement awareness” and “retirement expectation” level of retirement preparation. senior teachers who have served for more than 30 years have a high degree of conformity. 5. Senior national teachers in the expected retirement age are at the level of “retirement awareness” and “retirement expectation”. Before the age of 55, the senior teachers of the 55-year-old to the 60-year-old national level had a high degree of conformity.