按资金筹集和支付标准 Social Security,5JT0 现收现付模式(pay as you go) ■完全积累模式(fully funded) ■部分积累模式（partial) 26
Social Security, SJTU Social Security, SJTU Social Security, SJTU Social Security, SJTU Social Security, SJTU 26 1、按资金筹集和支付标准 n 现收现付模式（pay as you go） n 完全积累模式（fully funded） n 部分积累模式（partial ）
2、出资和责任主体 Social Security,SJTU Social security,SJT0 Social Security,5JT0 a2TU3 cial Security,SJTU 国家公共保险模式 企业（职业）年金模式 ■个人储蓄模式 27
Social Security, SJTU Social Security, SJTU Social Security, SJTU Social Security, SJTU Social Security, SJTU 27 2、出资和责任主体 n 国家公共保险模式 n 企业（职业）年金模式 n 个人储蓄模式
3、养老金分配方法 Social Security,SJTU Social Security,SJT0 Social Security, 待遇确定模式(defined benefits) "缴费确定模式(defined contribution) 28
Social Security, SJTU Social Security, SJTU Social Security, SJTU Social Security, SJTU Social Security, SJTU 28 3、养老金分配方法 n 待遇确定模式（defined benefits） n 缴费确定模式 （defined contribution）
待遇确定(DB)的定义和特征 Social Security,SJTU Soclal Security,SJTU Social Security,SJTU Scy,SJTU Social Security,SJTU 定义：预先承诺福利支付水平 特征： 支付确定 预先确定待遇 需要精算养老金 债务和提供准 不建个人账户 备金 雇主承担风险 支付方式复杂
Social Security, SJTU Social Security, SJTU Social Security, SJTU Social Security, SJTU Social Security, SJTU 定义：预先承诺福利支付水平 特征： 支付确定 需要精算养老金 债务和提供准 备金 待遇确定（DB）的定义和特征 预先确定待遇 不建个人账户 雇主承担风险 支付方式复杂
例题： Social Security,SJTU Soclal Security,SJTU Social Security,SJTU Scy SJTU Social Security,SJTU A先生在45岁初加入X公司，当年年薪6万元， 以后年均增长5%，公司养老金计算公式为： 养老金/月=最后年薪×2% 按照公司承诺， 如果A先生工作到60岁退 休，则雇主月养老金支付金额为？ 解：60,000×1.05^14×2%=2,376（元）
Social Security, SJTU Social Security, SJTU Social Security, SJTU Social Security, SJTU Social Security, SJTU ♣ A先生在45岁初加入X公司，当年年薪6万元, 以后年均增长5％，公司养老金计算公式为： 养老金/月＝最后年薪×2％ ♣ 按照公司承诺，如果A先生工作到60岁退 休，则雇主月养老金支付金额为？ 解: 60,000×1.05^14×2%=2,376（元） 例题：