【摘要】 利用时间序列理论将利息力为可逆MA(1)、MA(2)模型推广为可逆MA(q)模型和一般MA(q)模 型,得到在一般MA(q)利息力下计算预期利率的期望和方差。在推广的利息力模型下,分别给出了缴费预定 型企业年金保险中生存年金的精算现值和二阶矩模型,这对解决企业合理发放养老金,避免企业养老基金出 现赤字问题具有重要理论指导意义和实际应用价值。更多还原

【Abstract】 In this paper, using time series and matrices theory, we improve the reversible MA(1) and MA(2) models into reversible MA(q) and common MA(q) models, and derive the expect and deviation models under the common MA(q) model. Furthermore, in defined contributed enterprise annuity insurance, the first and the second moment models of life annuity under relevant interest rate are derived. These models have important theoretical significance and practical application value for the enterprise in solving its proper payment pension and avoiding the deficit of pension funds.更多还原