نوع مقاله : مقاله پژوهشی
نویسندگان
1 عضو هیئت علمی گروه حسابداری دانشگاه آزاد اسلامی محمودآباد
2 کارشناس ارشد حسابداری
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The balance between revenues and expenses in pension funds is one of the main objectives for continuing the activities of these funds.
This can be possible, for the purpose of doing Obligations and exploitation of economic and reliable of pension funds and resources, by using the modern methods of design and Exploitation of systems and advanced tools.
Actuarial knowledge by using the mathematical techniques, probability theory and statistical methods in finance problems which specifically applies to insurance and pension plans, can help these funds to achieve their goals.
In this paper, we develop Actuarial knowledge through review of concepts, theories and actuarial models and its relationship with pension funds, state pension funds in Iran and the balance between sources and uses of them. For this purpose, with a case study in one of the country's pension funds, we review on the second layer of the defined benefit plans (DB), by using Actuarial calculations and based on the Actuarial model Employer- Sponsored Plans.
Also, the statistical software is used to test the hypotheses of the study, based on a balance between resources and uses of the current pension funds in the country, according to Actuarial calculations and providing an appropriate strategy for strengthen these mentioned Funds. The results of this research suggest the fraction of resources to funds expenses.
کلیدواژهها [English]
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