| Reference: | 一、中文部分：
1 .鄭榮治撰，有關退休金制度之推行一論：由帳上提列至委託金融業辦理。
2. 李家泉著，實用壽險數理，第八版，民七十四年十月。
3. 李家泉著，壽險經營，民七十六年八月，頁二五九。
4. 柯木興著，我國民營企業職工退休金制度之研究。台北，中國社會保險學會發行，民七十年。
5. 柯木興著，現行勞工退休與資遺制度之改進研究，行政院勞工委員會，七十八年六月。
6. 蔡金生撰，民營業員工退休金提存方法之研究，逢甲大學保險研究所碩士論文，民七十四年六月。
7. 牟玲芳撰，退休金方案之規劃與基金管理之研究，政治大學保險研究所碩士論文，民七十八年六月。
8. 陳錦慧撰，我國職工退休金制度之研究，逢甲大學保險研究所碩士論文，民七十四年六月。
9. 單驥著，勞基法中退休準備金提撥率之調查及研究，台北，中華經濟研究院經濟專論，七十六年五月。
二、英文部分：
1. Arnold F. Shapiro,"Contributions to the Evolution of Pension Cost Analysis", The Journal of Risk and Insurance,(1985).
2. Dan M. McGill,and Donald S. Grubbs,Jr., Fundamentals of Private Pensions, 4th ed, Homewood, Ill: Richard D. Irwin, Inc, 1979.
3. Everett T. Allen, Joseph J. Melone, Jerry S. Rosenbloom, Jack L. Vanderhei, Pension Planning, 6th ed., Homewood Ill: Richard D. Irwin, Inc. 1988.
4. Griffin, F.L., Jr., "Concepts of Adequacy in Pension Plans", Transactions of the Society of Actuaries, Vol.XVIII (1966), pp . 46- 63.
5. Fleischer, D.R., "The Forecast Fund Method for Pension Plans." Transcations of the Society of Actuaries, Vol. XXVII (1975).
6. Howard E. Winklevoss, Pension Mathematics with Numerical Illustrations, Homewood Ill: Richard D. Irwin, Inc., 1977.
7. Howard E. Winklevoss, "Plasm: Pension Liability and Asset Simulation Mode]", The Journal of Finance.(May 1982).
8. Manly, H.W., "On Staff Pension Funds: The Process of the Accumulation of the Funds; The Identity of a Valuation with the Future Progress of a Fund; The Manner of Dealing with Funds Which are Insolvent; and Sundry Observation", Joural of the Institute of Actuaries, Vo1.XLVI (1912).
9. Robert J. Schnitzer, "The Forcast Valuation Method: Discussion", Transations of the Actuarial Society of Actuaries, Vol.XXVII (1975).
10.Schnitzer, R.J., "Characteristics and Operation of Projection Valuation Methods for Pension Plan Funding", Transations of the Society of actuaries, Vol. XXIX (1977).
11.Winklevoss, H.E., and Shapiro, A.F. "Estimating the Cost of Vesting in Pension Plans", Transactions of the Society of Actuaries, Vol.XXIV (1973).
l2.Winklevoss, H.E., "Cost Sensitivity Analysis of Mandatory Funding and Vesting Standards in Pens ion Plans", Journal of Risk and Insurance, Vol. XLI (March 1974). |
