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目前,我国职工离职后福利准则仍不完善,在折现率选择上无偏好,导致设定受益计划可操作性不强。为了研究折现率选择对设定受益计划的影响,采用系统动力学对设定受益计划资产系统进行建模,利用Vensim软件仿真运行,模拟了折现率的变动对设定受益计划资产的影响,运用了灵敏度分析,得出了折现率对设定受益计划资产影响较为敏感,折现率越低敏感性程度越大,且折现率越高设定受益计划资产越低,最后给出了设定受益计划中折现率选择的合理化建议。
At present, the welfare standards for after-service workers in China are still not perfect, and there is no preference on the choice of discount rate, which leads to the insufficiency of operability of the defined benefit plans. In order to study the influence of the discount rate selection on the defined benefit plan, the system of set-benefit plan assets is modeled using system dynamics and simulated by Vensim software to simulate the effect of discount rate changes on the set-benefit plan assets , Using the sensitivity analysis, it is concluded that the discount rate is more sensitive to the impact of the set-benefit plan assets. The lower the discount rate, the greater the degree of sensitivity and the higher the discount rate. The lower the set-benefit plan assets, the last gives Set rationalization of discount rate options in benefit plans.