This helps to ensure that the employee will have enough cash in their pension fund upon retirement to comfortably supplement their state pension. 这样就保证了员工退休金账户中的前够他们花费以此补充国家退休金的不足。
In this paper, using life annuity theory combining with State Department's 'the decision of establishing consolidated corporation employee pension system', we derive the actuarial model of measuring fund gap in the fundamental pension insurance. 根据1997年国务院《关于建立统一的企业职工基本养老保险制度的决定》文件,利用生存年金理论得到测算我国基本养老保险基金缺口的精算模型。