Introduction to "Financial Aspects of the United States Pension System"
Introduction to "Financial Aspects of the United States Pension System"
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《美国养老金制度的财务方面》简介
DOI：
10.7208/chicago/9780226062891.001.0001
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发表时间：
1983
期刊：
影响因子：
--
通讯作者：
J. Shoven
中科院分区：
文献类型：
--
作者：
Z. Bodie;J. Shoven
这本书提供了有价值的信息和分析，以管理者，决策者和投资顾问在迅速扩大的领域的养老金资金。美国工人也需要关于如何投资和规划退休生活的答案和见解。十五位美国顶尖的金融分析家提出了这样一些紧迫的问题：老年人目前的财务状况如何？他们对通货膨胀的脆弱程度如何？- 通货膨胀对私人养恤金制度有何影响，其他指数化计划有何影响？- 社会保障制度在提供退休收入方面可以发挥什么作用？- 税法和1974年《雇员退休收入保障法》（ERISA）对企业养老金政策的影响是什么？- 企业养老金计划的资金准备情况如何，企业的无准备养老金负债是否完全反映在其普通股的市场价值中？这些专家得出的许多结论与流行观点相矛盾，并对流行观点提出挑战，从而为养老金规划的创新提供了肥沃的土壤。
This book provides valuable information and analysis to managers, policymakers, and investment counselors in the rapidly expanding field of pension funding. American workers, too, need answers and insights on how to invest their money and plan for their retirement. fifteen of America's leading financial analysts address such pressing questions as -What is the current financial status of the elderly, and how vulnerable are they to inflation? -What is the impact of inflation on the private pension system, and what are the effects of alternative indexing schemes? -What roles can the social security system play in the provision of retirement income? -What is the effect of the tax code and the Employee Retirement Income Security Act of 1974 (ERISA) on corporate pension policy? -How well funded are corporate pension plans, and is a firm's unfunded pension liability fully reflected in the market value of its common stock? Many of the conclusions these experts reach contradict and challenge popular views, thus providing fertile ground for innovation in pension planning.