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贡献计划与福利计划的对比

每个人都需要安全的未来，确保在生活中能享受每一个工作之余的欢乐时刻。提前规划好的计划能实现在未来的利益，就像在退休之后人们可以享受退休规划的福利。退休计划基本上是为退休理财计划。保持退休后的财政独立是很重要的，这样能确保一个安慰的生活，可以充分填补退休后的财政需要。许多退休计划是取决于公司的要求，公司会确保员工的有益退休计划。福利计划和贡献计划是退休计划中十分重要的组成部分，这些退休计划在人们退休后将起到很重要的作用，个人退休后将得到很多福利。（股票与智慧，1988）

Contrast Of Contribution Plans With Defined Benefit Plans

Every one need the security of future in order to survive and enjoy the benefits from the amount that one collect from its life time work. After retirement from the work place the person can enjoy benefits with the retirement planning that one planned in order to achieve its benefits in the future. Retirement planning is basically the financial planning for the retirement. This is important to retain financial independence after retirement and to ensure a secure life which can full fill the financial needs after retirement. Many retirement plans are organized depend up to the organizational requirements to ensures the beneficial retirement schemes for there employees. Defined benefit plan and defined contribution plans are the important types of these retirement plans that benefit the individual after retirement. (Stock & Wise, 1988).

Defined benefit plans
It is the types of benefits that are offered to employees depend on the pre decided formula to determine the amount of benefits given to the employees. Many factors determines the formula for benefit plan includes amount of salary at retirement, number of years employee worked in an organization, etc. the traditional benefit plan formula is the product of three important factor including the number of years employee work in an organization, employee salary at the time of its retirement and accrual rate. In this way the final accrual amount is calculated that will be paid on monthly basis or paid in lump sum. (Frank, 2002).

Defined contribution plan
Defined contribution plan is the contribution for each employee that will be paid in the individual account. It is the investment of the employee in some program in order to get return that will secure in employee account and provide the benefits at the time of retirement. E.g. the contribution of employee in stock exchange market is made and the return on the investment will be submitted in individual employee account depend on the return on investment. The amount collected in the account through contributions is then provided to employee in the form of employee benefit in future. It can also be paid in the form of annuity which will be paid in the form of periodic payments to the employee mainly on monthly basis. The employee with his contribution plan has the authority to plan and make investment decision and the sponsor of investment also have the significant degree of responsibility for choosing the right investment option.

Contrast of contribution plans with defined benefit plans
Defined benefit plan is the contribution from the employee salary and defined contribution plan is the contribution of employee's investment. Both work well in order to provide benefits to employees after their retirement. Both are portable enough to provide benefits to employees after their employment period will be over. In some places defined contribution plan has more advantage over other as in defined contribution plan th本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。