defined benefit 確定給付

defined benefit
繁：確定給付
简：确定给付

但今天，隨着大多數退休金計劃由「確定給付制」（defined benefits）轉變成「確定提撥制」（defined contribution），一般退休金領取者和退休金之間的關係已經徹底顛倒了。現在，一般供款者每月都會收到月結單，說明他的退休金滾存到多少。

美國債息低企 惡性循環（2014年5月12日）。明報，取自 http://news.mingpao.com/pns/美國債息低企%20惡性循環/web_tc/article/20140512/s00004/1399831030707

As the arithmetic of defined-benefit pension schemes – in which an employer or the government guarantees a pension equivalent to around 75 per cent of final salary – has gone so alarmingly awry, so more and more pensions are defined-contribution schemes – US$35.4 trillion worth in the world’s richest 19 economies.

Global pensions crisis only going to get worse. (2016, August 26). South China Morning Post. Retrieved from http://www.scmp.com/business/global-economy/article/2008962/global-pensions-crisis-only-going-get-worse