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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

退休金計劃會計處理之研究 / The Resarch of Pension Accounting

黃美惠, Hwang,Meei Huey Unknown Date (has links)
本論文主題為退休給付的會計處理,而內容共分六章。第一章:說明論文的研究動機、研究目的、及論文架構。第二章:首先概述退休計劃的演進、性質、類別,然後介紹美國退休會計準則自APB No.8至SFAS No.106 間的演進,最後再介紹英國及加拿大的退休給付會計準則。第三章:介紹退休金(Pension )會計的處理,主要分成退休金成本、資產負債及附註揭露三方面來討論。退休金成本主要探討退休金成本各項組成分子的性質,及其認列、衡量與會計處理。資產負債方面則是以計劃資產的評估、退休金負債的衡量,及其資產負債的認列與會計處理。而附註揭露方面分成準則規定的揭露事項及其他建議的揭露事項兩方面說明。本章主要以美國SFAS No.87的準則為討論主題,而另外以英國 SSAP24的規定作為比較說明。第四章:介紹退休後給付(Postretirement Benefits )會計的處理,亦分成退休後給付成本、資產負債及揭露事項三方面說明,但因退休金與退休後給付二者性質不同,而二者的會計處理頗多相同,故本章探討針對會計處理不同處、及相同處但因性質不同而產生之不適當加以說明。第五章:介紹我國退休金的會計處理。因現行退休金會計實務與法令規定習習相關,故先說明我國退休金制度相關法令,再介紹現今實務作法及其缺失,最後再說明我國第十八號財務會計準則公報的制訂及其施行時可能遭遇的問題。第六章:結論與建議。
2

退休後之理財規劃 / Financial planning in the post-retirement period

許依萍, Hsu, Yi Ping Unknown Date (has links)
近年來,由於醫學技術進步使世界各國人民帄均壽命延長,加上通貨膨脹的影響,使得老年人在退休時是否擁有充足的財富來因應生活支出成為退休規劃中的重要議題。而由於年金兩難(Annuity Puzzle)的問題,個人積蓄在退休時點就立即用於購買年金保險是否為一個好的退休規劃仍有待考慮。故本文中提出遞延購買年金策略,退休人可考慮進行自我資產配置一段期間後再年金化,並進一步分析資產配置期間長度改變或消費水準改變時的影響。 本文為退休者建立兩種效用函數,第一種為未來單一時點之效用、第二種為多期折現之加總效用,並分別探討由各效用求出的退休後最適資產配置。本文並參考Lee, Yung-Tsung (2009)推導出兩效用函數之理論值,以取代模擬值,並利用格子點分析縮小求解的範圍。 第一種效用關注於每一給定的未來時點上,我們可用於推估最佳年金化時點及其資產配置。由類似mean-variance的形式組成此效用函數,並考慮隨年紀增長而提高風險趨避程度。令最適投資之效用與一完全購買年金者之帳戶價值於各個時點上相比,便可決定何時為最佳年金化時點。我們並分析不同風險態度的退休者的結果,越風險趨避者越適宜較早年金化。 第二種效用則先決定資產配置計畫的長度,所求得之最適投資將考慮到計畫過程中的要求,而非只有最後一點的目標。我們將分析資產配置計畫過程中、不同計畫長度下,以及不同消費水準時最適投資比例的變化。 兩種效用函數下皆有採用Regular Rebalance及Multiple Period Rebalance的投資策略。Multiple Period Rebalance並未明顯帶來更好的效用,因此選擇以Regular Rebalance進行各項參數敏感度的格子點分析。 / When people retire, purchasing the annuity insurances using their retirement fund is one way against the longevity risk. However, it has some shortcoming; the annual payment may be insufficient for daily life consumption, can’t be adjusted for any urgent need (liquidity risk), and moreover, if the policyholders unfortunately pass away early, they couldn’t leave the rest policy account value as bequest. Under these considerations, many people won’t purchase the annuity insurances right away at retirement; they can do their consumption choices and do asset allocation at the mean time like as ―self-annuitization‖(the ―investment/consumption plan‖, 2006, Gerrard, Haberman and Vigna), and then convert their portfolios into annuity pension on an adequate moment post-retirement to solve the longevity problem. This paper constructs two kinds of retiree’s utility functions according a time-series of safety level. The first one focuses on one future timing, and we use it to investigate the adequate annuitization timing. The more risk taker a retiree is, the later he annuitizes. The second one summarizes the utilities each timing during a period after retirement, and we use it to analysis the sensitivities for the optimal asset allocation. Both of the two analyses are discussed under two investment strategies, regular rebalance and multiple-period rebalance.

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