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書籍
一、中文部分
1.王正新：企業退休年金制度之研究，政治大學財政研究所碩士論文，六十七年六月。
2.魏鎮東：企業養老福利計劃之研究，逢甲學院保險研究所碩士論文，六十四年五月。3.吳幹：企業退休年金制度分析與研究，行政院研考會編印，六十二年六月。
4.丁玉山：退休成本之會計處理，東吳大學會計研究所碩士論文，六十六年七月。
5.王建煌：租稅法，台北，六十八年九月。

二、英文部分
1. Allen, Everett T. Jr., Joseph J. Melone, Jerry S. Rosenbloom, Pension Planning, 3rd Ed., (Illinois: Richard D. Irwin, Inc., 1976).
2. Dietz, Peter O., Pension Funds-Measuring Investment Performance, (Free Press, 1966).
3. Greenough, William C., Francis P. King, Pension Plans and Public Policy, (Columbia University Press, 1976).
4. McGill, Dan M., Fundamentals of Private Pensions, 3rd Ed., (Pension Research Council, 1975).
5. McGill, Dan M., Fulfilling Pension Expectations, (Pension Research Council, 1962).
6. McNulty, James E., Decision and Influence Process in Private Pension Plans, (Pension Research Council, 1961).
7. International Labour Office, Pensions and Inflation-An International Discussion,(Geneva, 1977).
8. Organization for Economic Co-operation and Development, Old Age Pension Schemes, (Paris, 1977).
9. FASB No.35, Accounting and Reporting by Defined Benefit Pension Plans, (AICPA, 1980).

期刊
一、中文部分
1.王建羶，〞退休金課稅問題之檢討〞，稅務旬刊1001期，六十年七月。
2.王銘生，〞營利事業設置退休基金保管運用分配辦法淺談〞，稅務旬刊1006期，六十八年九月。
3.陳寶欽，〞營利事業提撥職工退休基金稅務會計處理〞，稅務旬刊997期。
4.田廣志：〞修正所得稅法第三十三條倍增職工退休準備金之德意恐將成為畫餅〞，稅務旬刊1016期，六十八年十二月。
5.何國華，〞公教軍警勞工殘廢者撫卹金、養老金、退休金資遣金免納所得稅規定—兼論「勞工」身份之認定問題—，稅務旬刊1010期，六十八年十月。
6.王正新：〞營利事業提列職工退休金準備與設置分離式退休基金之研究—兼論基金保管運用及分配辦法〞，稅務旬刊1027期，六十九年四月。
7.康國瑞：〞工作年限與退休年齡之商榷〞，社會保險年刊，六十七年。
8. Borowskt Allan, James H. Schulz，〞年金制度與福利制度統合問題〞，社會保險年刊，六十八年。

二、英文部分
1. Alberding, Russell J., Employee Communications: Tell It Like It Is,” Trnancial Executive, July 1975.
2. Christiansen, Beric M., “Pension Fund Management: A View From the Inside,” Financial Executive, July 1975.
3. Clare, James L., “An Actuarial Response to the AISG Study-Accounting for Pension Costs,” Financial Executive, Nov. 1978.
4. Cattle, Sidney, “The Future of Pension Fund Management,” Financial Analysts Journal, May-June 1977.
5. Croot, Darrel J., “Don’t Forget Social Security !,” Financial Executive, June 1975.
6. Dietz, Peter O., “Investment Practices of Trusteed Pension Plans,” Financial Executive, June, 1969.
7. Dietz, Peter O., “Pension Fund Performance: Risk and Return,” Financial Executive, Jan. 1972.
8. Dietz, Peter O., “Measuring Pension Fund Performance,” Financial Executive, Nov. 1969.
9. Freelund, Daniel E., “A Practical Approach to Pension Investment,” Financial Executive, Aug. 1977.
10. Gewirtz, Paul A. and Robert C. Phillips, “Unfunded Pension Liabilities: The New Myth,” Financial Executive, Aug. 1978.
11. Montigny, Andre E., “Total Pension Cost Control: True Cost vs. Contribution ,” Financial Executive, Nov. 1979.
12. Paine, Thomes H., Susan Koralik ,” Retirement Income: A Shift to Public Responsibility,” Financial Executive, July 1975.
13. Ramsey, Gordon, “Pension Management and the Multidisciplinary Approach,” Financial Executive, July 1975.
14. Financial Executives Research Foundation, “The Future of Private Pension Plans,” Financial Executive, July 1975.
15. Wilson, Paul N., “Danger Ahead for CFDs-Pension Fund Assets Are Fast Catching Up To Corporate Worth,” Financial Executive, Aug. 1979.