台灣商業年金保險金錢價值比率之探討

The Money's Worth Ratio of Annuity Insurance in Taiwan

張佳平(Jia-Ping Chang)

指導教授 ： 繆震宇

共同指導教授 ： 田峻吉

淡江大學/商管學院/保險學系保險經營碩士在職專班/碩士(2013年)

https://doi.org/10.6846/TKU.2013.00915

摘要

人口快速的老化，正是目前多數國家所要面臨的問題，同樣的，面臨政府財政赤字及經濟的不景氣，退休金的消耗現象仍持續著，未來也許商業年金可協助減緩及解決個人對於退休後生活上所喪失的安全感，建議國人可購買商業年金商品做為長期退休規劃。

人口老化問題將導致社會保險不完善，現今購買年金商品的人不完全是為了退休生活所做準備，而是以投資及定存方向為考量，也造成市場上年金保險商品在設計上有所偏頗（以業績為考量）。

為了解現行國內市場中的商業年金商品是否適合購買做為退休規劃，本研究以MWR模型套用現行101年7月後適用第二回合年金生命表及100年簡易生命表來計算，另以各保險公司所推出之即期年金來做各項假設，推出之結果發現A保險公司所計算之金錢價值高於其他保險公司，這樣的結果發現，國內的年金商品所計算出的MWR數值雖然有高有低，但購買商業年金仍應取決於客戶需求，且業者對於年金保險商品的重視，也使國人更容易選擇年金商品做為未來退休規劃。

關鍵字

年金保險 ； 年金市場 ； 金錢價值比率 ； 人口老化

並列摘要

The population is aging even faster, this problem to be faced by the majority of countries. The same as is facing financial deficit and economic recession. The phenomenon of pension spending is still keeping on. Annuity insurance may helps to solve lack of insecure in personal life after retirement. A suggestion for people purchase annuity insurance as a long-term retirement planning.

The problem of an aging population leads to social insurance is imperfectly. Nowadays the people who purchase annuity insurance are not only for preparing their retirement life but also considerate for their investment and deposit. It is caused by the marketing of designing on the annuity insurance is prejudice. (Accomplishment as a consider)

In order to understand the domestic market currently, the annuity insurance suits to purchase to be used as retirement planning. This research is count by applying to the second round of life annuity tables after July 101 with MWR mode set and 100years simple life tables. Other insurance companies launched new immediate annuity to do any various assumptions. The results showed that an insurance company calculated value of money is higher than other insurance companies. These results found out the MWR data have its ups and downs are calculated by domestic annuity products, but purchasing annuity insurance should still depend on what customer needs. Insurer has gradually paid their attention to annuity products. It is easier for domestic people to choose annuity products as retirement planning.

並列關鍵字

Annuity insurance ； Annuity market ； Money's Worth Ratio ； Aging population

參考文獻

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