希望帮忙解释下Defined benefit pension plan及相关概念

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在读JFE题为“Pay me now(and later):Pension benefit manipulation before plan freezes and executive retirement"时，其中涉及的Defined benefit pension plan不是很理解，可供参考的网络资源也很少。希望坛友就附件内容及自己的一些知识帮我进行解答。同时，附件中的pensionable earning 和pensionable benefit两者的区别可以直观地解释下吗？（虽然附件中有例子，但是感觉还是理解不到位）

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关键词：两者的区别 网络资源 不到位

Defined benefit pensions pay out a secure income for life which increases each year.
Your employer contributes to the scheme and is responsible for ensuring there’s enough money at the time you retire to pay your pension income.
Your pension income
Your income is based on:

Basis of income        How income is judged
Pensionable service        The number of years you’ve been a member of the scheme
Pensionable earnings        This could be your salary at retirement (‘final salary’), salary averaged over a career (‘career average’) or another
                                formula
Accrual rate        The proportion of your earnings you’ll get as a pension for each year in the scheme (commonly 1/60th or 1/80th)

You could check with intermediate accounting textbook which has a chapter to discuss pension plan. For example, Kieso's book is a good start.

Good luck!

hifinecon 发表于 2018-8-27 15:45
Defined benefit pensions pay out a secure income for life which increases each year.
Your employer  ...

谢谢您的解答。很荣幸能够在论坛上获得您的指点，在学业这条路上，作为一名新手，我还需要更加努力，不断地充电，向您看齐。

李建莹 发表于 2018-8-27 16:15
谢谢您的解答。很荣幸能够在论坛上获得您的指点，在学业这条路上，作为一名新手，我还需要更加努力，不断 ...

no problem and wish you the best

hifinecon 发表于 2018-8-27 15:45
Defined benefit pensions pay out a secure income for life which increases each year.
Your employer  ...

想和您探讨如下问题：pension earning 理解为工资，那么pension benefit应该就是your employer 每年应该给employee who is permitted to participate the defined benefit pension plan的养老金？pension benefit是每年发到个人手里呢？还是和我们中国的社保卡一样，计入个人社保卡里？

李建莹 发表于 2018-8-27 16:34
想和您探讨如下问题：pension earning 理解为工资，那么pension benefit应该就是your employer 每年应该给 ...

sorry about replying late since I was out of town. US or other western countries' corporate pension plan is monthly payment.

hifinecon 发表于 2018-9-1 23:44
sorry about replying late since I was out of town. US or other western countries' corporate pensio ...

It does not matter. You can reply me when you have time.

李建莹 发表于 2018-9-2 09:35
It does not matter. You can reply me when you have time.

I am not familiar with China's social security system, so I could not make a comparison.

hifinecon 发表于 2018-9-2 09:50
I am not familiar with China's social security system, so I could not make a comparison.

Thanks, i can find the related information by meself.

我也对DB plan有一些疑惑
这个是属于企业补充养老保险吗？
虽然我知道这个内容是国外引进的，但是我还是想知道这个是否属于我国多层次养老保险中的企业补充养老保险。