Annuity Beneficiary Theory, The Model And Its Application

Since the late twentieth century, all countries are facing serious aging problem in the world. Annuity pension system plays an important role in each country, and it is a way in settling the aging problem. Annuity is a regulator to reduce a huge financial pressure of public annuity; and a buffer to decline living standard after retirement; and a sufficient and stable long-term investment in the capital market; and it improves the capital market mature, and a perfect booster, etc. On these effects, it is necessary and important to develop and promote the establishment of annuity system,In the present and specific situation of China, the annuity beneficiary issues have a special significance and role in the development of annuity system. The thesis uses the theory and practice, the qualitative analysis and quantitative model. On the theoretical overview, the methods comparison, model optimization, performance evaluation and strategic measures, etc., the domestic annuity management is made an in-depth study and a perfect writing ideas. The main contents as follow:Firstly, the theoretical analysis of annuity beneficiary and the home and abroad comparative study. From the annuity and the beneficiary of view we explain the economic significance and theoretical basis; on the tax incentives and government regulation we sum up the externality theory of the enterprise annuity On the nature of annuity beneficiary and its significant importance, institution construction and development prospects, we analyze Chinese enterprise annuity development and trend, by comparing the American, Britain, Australian governance model of annuity beneficiary, we summarize the impact and revelation of domestic annuity beneficiary model.Secondly, the problems and countermeasure of right protection in the Chinese enterprise annuity beneficiary. By analyzing the rights protection measures and experiences of American, Latin American countries and international organizations in the enterprise annuity beneficiary, we analyze the problems and shortcomings of the annuity beneficiary rights protection from the system, model, monitor, etc. To combine with international advanced experience, put forward measures of rights protection in Chinese enterprise annuity beneficiary.Thirdly, the payment mode selection of Chinese enterprise Annuity system. By the comparative analysis on the annuity fund DB and DC payment patterns, we analyze the selection of optimal payment mode and actuarial model, and make the analysis and comparison with examples.Fourthly, the performance evaluation and model research on Chinese enterprise annuity. On the base of the purpose and significance of Chinese enterprise annuity performance evaluation, we use the Balanced Scorecard to analyze China’s Enterprise Annuity evaluation system, and make use of rough set to construct annuity evaluation model, by examples we extract the rule and attribute reduction of the enterprise annuity evaluation indicators in order to improve the efficiency and effectiveness of performance evaluation.Fifthly, the mode selection of Chinese annuity beneficiary management and operation. On the trustee model, the combination model of agency and operation mechanism, we analyze the selection and innovation of Chinese enterprise annuity beneficiaries management and operation mode.Finally, summary and outlook. We summarize and conclude the research conclusions and present the lack and the further ideas.