On Accurate Calculation Model of DC-DB Mixed Enterprise Pension

摘要

The plan of DC-DB mixed enterprise pension is better than DC plan or DB plan, which has already become known in the academic world. But based on the materials at hand, the accurate calculation method of DC plan or DB plan has already become systematic, while the research on the accurate calculation method of DC-DB mixed enterprise pension has not been done much. The writer of this article, based on the theory of DC plan and DB plan, will set an accurate calculation model for DC-DB mixed enterprise pension by defining a basic parameter. The theory of setting the accurate calculation model is to set a goal substitute rate, then work out enterprise pension after the retirement, after that the private payment rate during DC plan can be worked out, and the account accumulation amount during the transforming of DC plan or DB plan can be worked out in order to get payment amount during DB plan.