金额法份额法在企业年金计划管理中的运用 |
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引用本文: | 张静.金额法份额法在企业年金计划管理中的运用[J].安徽冶金科技职业学院学报,2015(4):87-90. |
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作者姓名: | 张静 |
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作者单位: | 马钢集团 控股 有限责任公司财务部安徽马鞍山 243000 |
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摘 要: | 随着老龄社会的来临,企业年金作为补充养老保险越来越受到关注,基于MG集团公司企业年金计划在理事会受托管理模式下对企业年金计划的管理为基础,对在企业年金计划管理中运用金额计量方式与份额计量方式管理企业年金基金的情况进行了介绍,对在企业年金基金管理中运用何种计量方式更为合理进行了探究。
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关 键 词: | 企业年金计划管理 计量方式 综合运用 |
Research on Application of Amount method & Shift-share method to Enterprise Annuity Plan Manegement |
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Abstract: | While entering into the aging society, more attention is focused on enterprise annuity as a kind of supplementary pension .This essay is to analysis on performance of enterprise annuity fund by way of amount method and shift-share method, which is based on real practice by MG Group Co.an-nuity trust fund.Meanwhile try to evaluate which method is more reasonable to be adopted by enter-prise annuity management. |
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Keywords: | enterprise annuity management measure method integrated application |
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