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題 名 | 保險業的新商機?--論臺灣企業年金保險=Is It a New Business Opportunity of the Insurer?--Taiwan's Enterprise Annuity Insurance |
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作 者 | 林麗鳳; 陳勤明; 壽鶴年; 柳復華; | 書刊名 | 航空技術學院學報 |
卷 期 | 10:1 2011.08[民100.08] |
頁 次 | 頁223-242 |
分類號 | 563.78 |
關鍵詞 | 勞工退休金條例; 企業年金; 保證收益率; Labor Pension Act; Enterprise annuity; Guaranteed yield rate; |
語 文 | 中文(Chinese) |
中文摘要 | 退休金機制不僅攸關勞工退休生活經濟保障,其制度之良窳更衝擊勞動、金融市場,乃至國家整體經濟發展;故政府往往透過直接或間接的法令與機制,來建立退休金制度的運作。我國於 2004年6月通過「勞工退休金條例」 (Labor Pension Act),隔年 7月實施,條例中明訂勞工退休金之經營及運用,得委託金融機構辦理。換言之,企業可在相關條件下,透過向保險業投保企業年金保險 (Enterprise Annuity),來建構公司的退休金制度。 企業年金保險投保收益之高低,關係著勞工退休之生活保障;相對地,亦影響年金發行者之營運盈虧。本文依循勞退條例對企業年金商品的規範特性,建立年金保單之現金流量評估模型,並結合精算與數值演算方法,估計保單之收益 (及收益率)。另方面,透過模型參數的改變或給付型態的調整,分析保單收益的變化。本研究的結果除可作為企業、勞工參與年金保險計劃之參考,同時亦可提供保險業者甚至相關主管機關對於企業年金保單規劃之資訊與監理方向。 |
英文摘要 | The operating mechanisms of retirement pension fund not only are directly related to the welfare of retired labors, but also have great impacts upon labor market as well as financial market. On June 2004, the Labor Pension Act had been formally approved and been implemented on July 2005. This act clearly prescribes that a business entity shall purchase annuity insurance from a single insurer under some related regulations. In other words, enterprises are able to establish their own retirement pension systems through various annuity insurance schemes provided by insurers. As a result, the yield rate of enterprise annuity insurance would play a safeguard role in promoting workers’ lives after retirement, it would also pose great influence on the profit and loss of an insurer who promote the schemes. This study utilizes the main characteristics of a sample annuity insurance regulated in the Act to establish an evaluating model on the cash flow of a annuity insurance. On one hand, we combines simulation techniques and actuarial methods in this model to estimate the yield and the yield rate; on the other hand, through changing the value of parameters and conditions of paying, we analyze the variations of the yield. The result of this study provides a good reference material for those enterprises and workers who are intended to participate in an annuity insurance, as well as for governing agencies to map out directions on information disclosure and governance. |
本系統中英文摘要資訊取自各篇刊載內容。