http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/56 2026-10-05T12:15:57Z 2026-10-05T12:15:57Z Shou-Hui Yang 楊壽慧 http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/20831 2026-07-22T12:54:15Z 2020-01-01T00:00:00Z

標題: 高齡者保護措施與自我決定權：以老人福利法為中心; Adult Protection and Self-Determination: Focused on the Senior Citizens Welfare Act in Taiwan 作者: Shou-Hui Yang; 楊壽慧 摘要: 高齡者在年齡增長的同時，通常也會伴隨著一連串身體與心理機能不可逆地衰退，如何妥善地「保護」高齡者，固然是應當重視的問題，惟高齡者身體與心理機能的衰退是一個漸進式的過程，若只專注於對於「保護」的討論，可能產生的後果便是高齡者作為「權利主體」的能動性被過度忽略。高齡者作為權利主體，雖然意思能力可能因身心狀態影響而有所減損，但並非全然喪失，因此如何在「國家之保護義務」以及「尊重高齡者之自我決定權」間取得平衡，亦為亟需思考的方向。 從而，本文透過美國與香港高齡者保護相關文獻及制度現況分析，並觀察我國老人福利法保護措施專章之修訂過程，輔以地方主管機關業務承辦人之訪談結果，將我國保護措施制度完整呈現，最後並提出個人建議，包括：（一）強化通報系統功能；（二）結合民間團體積極推動獨立倡導人；（三）細緻化保護安置之相關規定。期能作為後續高齡者保護相關立法與實務運作之參考。; The aging of the elder is often accompanied by a series of irreversible declines in their physical and mental functions. How to properly 'protect' the elder is certainly an issue that should be paid attention to. But the decline in the physical and mental functions of the elder is a gradual progress. If we only focus on the discussion of 'protection', the possible consequence is that the autonomy of the elder would be over-ignored. As a subject of rights, the elder, although the mental capacity may be impaired by one’s physical and mental state, it is not completely lost. Therefore, how to strike a balance between the 'the protection obligations of the state' and 'the respect for the self-determination rights of the elder' is what needs to be considered. This study begins with the Adult Protective Services in the United States and the Services for Prevention and Handling of Elder Abuse in Hong Kong. Next, to give a brief overview of the elder protection in Taiwan, the study reviews the revisions of the Protections Chapter of Taiwan’s Senior Citizens Welfare Act, and interviews the workers in competent authority. The findings may serve as a guide for further research on the revision and practical experiences of elder protection. These are the following proposals: (1) strengthen the function of the reporting system; (2) actively promote independent advocates in conjunction with NGOs; (3) refine relevant regulations for elder protection.

2020-01-01T00:00:00Z Yu-Ting Lin 林于婷 http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/85043 2026-07-22T13:21:47Z 2022-01-01T00:00:00Z

標題: 高齡社會中資產的管理與保全—以友善失智者相關法制為中心; Management and Preservation of Assets in an Aged Society: Focused on Dementia-Friendly Legal Regimes 作者: Yu-Ting Lin; 林于婷 摘要: 臺灣已於2018年步入高齡社會（aged society），預計將於2025年步入超高齡社會（super-aged society）。在金融資產高齡化之背景下，高齡者雖握有足以安享晚年的資產，卻因為平均餘命延長，罹患失智症的可能性也相對提高，高齡失智症患者逐年增加。另一方面，少子高齡化的人口結構與家庭功能衰退，使得因失智症等原因而判斷能力不充足的高齡金融被害案件層出不窮，陷入消費陷阱或為財務虐待所害等案件亦逐年高升。因此，如何為為高齡失智者建構支援完善的資產管理與保全法制，至為重要。 為滿足認知能力下降之高齡者之資產管理需求，本文以於2005年邁入超高齡社會之日本為對象，首先探討其近年推出與高齡者有關之金融商品及發展趨勢。依照公權力介入之程度，由低至高介紹日本以信託支援資產管理與保全之作法，例如附有解約限制、定時定額支付型之金錢信託商品，抑或原為防止監護人濫權而生之監護制度支援信託與存款等，皆為本文考察之重點。其次，基於尊重本人自主權之理念，本文認為可參考日本行之有年的日常生活自立支援制度，以預防被害及低廉的管理成本為目標，協助認知能力下降高齡者進行日常金錢管理，盡可能維持本人的生活。最後，期許政府以提升國人之金融素養為第一要務，推廣大眾認識各種財產管理制度，鼓勵國人於認知能力低落前便為自己做好相關規劃。同時，以金融業為首，訂定與指示從業人員應遵守之規範與準則，並提供相關訓練，以打造友善失智高齡者之金融環境。; Taiwan has officially entered the “aged society” in 2018 and is expected to enter the” super-aged society” in 2025. Although the elderly have assets that are sufficient to enjoy their twilight years, the possibility of developing dementia is relatively increased due to the prolongation of the average life expectancy, and the number of elderly patients with dementia is increasing year by year. On the other hand, due to the declining birthrate and aging population structure and the decline of family functions, cases of financial exploitation of the elderly with insufficient judgment due to dementia and other reasons emerge in an endless stream, and cases of falling into a consumption trap or being victimized by financial abuse are also increasing. Therefore, how to build and support a sound legal system of management and preservation of assets for the elderly with dementia is very important. Japan has entered the super-aged society in 2005. In order to meet the needs of the elderly with declining cognitive ability, this article firstly discusses the financial products and development trends related to the elderly in Japan that have been launched in recent years. This article mainly focuses on Japan’s practices of applying Trusts and Deposits to support management and preservation of assets in the order of the degree of involvement of public power such as money trust products with contract termination restrictions and regular fixed payments, or support guardianship system that was originally created to prevent guardians from abusing their powers, etc. Secondly, based on the concept of personal independence and autonomy, Japan’s well-established daily life self-reliance support system helps the elderly with cognitive decline in daily money management. Lastly, it is necessary for the government to take relevant policies to improve financial literacy and also to promote public awareness of various property management systems for the compatriots. So as to encourage them to make plans for themselves in case of decline in cognitive ability. Meanwhile, financial institutions should not only develop practical and consistent guidance but also delivering basic awareness training for staff so as to provide Dementia-friendly financial services for the elderly.

2022-01-01T00:00:00Z Ling-Chien Wu 吳姈蒨 http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/80580 2026-07-22T13:11:17Z 2021-01-01T00:00:00Z

標題: 高齡社會中事實上夫妻的遺產請求：比較我國遺產酌給與日本特別緣故者制度; A Comparison of the Rights to a Certain Portion of the Estates in Taiwan and Japan: Focused on the Protection for Surviving de Facto Spouses in Aged Society 作者: Ling-Chien Wu; 吳姈蒨 摘要: 我國已進入高齡社會，出於伴侶過世欲再婚而遭受家人反對，或選擇不結婚而相互陪伴生活等理由，使得老伴型事實上夫妻漸增，當其中一方過世時，生存之他方並無繼承權，僅得考慮請求遺產酌給。因此，本文以我國遺產酌給制度為出發點，針對近年所有相關裁判進行統整分析，試圖探討高齡社會中事實上夫妻的遺產請求情形，並將遺產酌給制度和與其相似之日本特別緣故者制度相互比較。 首先，我國遺產酌給制度之目的在於死後扶養，被繼承人生前繼續扶養之人，須先向親屬會議請求酌給遺產，在親屬會議未能召開或已召開而請求人不服時，方得向法院聲請酌給。實務上，請求人主張與被繼承人為事實上夫妻關係之事件，占遺產酌給裁判之多數，惟極少取得勝訴，究其原因乃與制度本身的問題有關，似非事實上夫妻用以請求生存保障之合適途徑。 此外，同樣處於高齡社會的日本，其特別緣故者制度與我國遺產酌給制度之效果相同，皆在於增加非繼承人取得遺產之管道，惟目的是為避免無人繼承之遺產直接收歸國庫，並優先尊重被繼承人可能具有的遺產分配意思，當被繼承人之繼承人不存在時，與被繼承人有特別緣故之人，得向家事法院聲請遺產分配。實務上多肯定內緣配偶該當特別緣故者，使其長年同居照顧被繼承人之貢獻可以獲得評價。 最後，由於我國遺產酌給制度著重「扶養」，日本特別緣故者制度則在意「貢獻」，若欲引進貢獻要件，當作非繼承人請求遺產之評價基準，須考量其合理性。鑒於我國實務上遺產因無人繼承而收歸國庫之情形漸增，本文建議除保留現行以死後扶養為基礎的遺產酌給制度外，另在無人承認繼承制度下，比照日本特別緣故者制度增訂以貢獻為基礎的遺產分配規定，以適度賦予事實上夫妻財產上保障。

2021-01-01T00:00:00Z 邱苡瑄 Yi-Hsuan Chiu http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/102833 2026-07-22T16:48:41Z 2026-01-01T00:00:00Z

標題: 高階主管薪酬與環境、社會與治理績效指標連結之研究——跨產業實務發展與制度設計; Research on Linking ESG Metrics to Executive Compensation: Cross-Industry Practices and Institutional Design 作者: 邱苡瑄; Yi-Hsuan Chiu 摘要: 當環境、社會與治理（ESG）逐漸受到各界重視，永續經營成為企業面對氣候變遷、人權及不平等加劇等挑戰之轉型契機，在此背景下，如何激勵高階主管追求 ESG 目標，成為企業能否實踐其永續承諾之關鍵。近年來，國際上企業逐漸將高階主管薪酬與 ESG 績效掛鉤，我國金融監督管理委員會亦提出「上市櫃公司永續發展行動方案」並修正公司治理評鑑指標，鼓勵企業導入相關制度。然而，ESG 目標衡量的不確定性及相關議題之多面性，使建構 ESG 薪酬制度是否可行，仍有進一步討論之必要。 本文透過文獻分析及案例研究，探討將 ESG 指標納入高階主管薪酬之發展現狀，以我國及外國上市公司之年報、永續報告書為研究素材，檢視以 ESG 為基礎之薪酬實務，並從產業、國家、公司層面進行分析，歸納各公司於薪酬設計中選擇 ESG 指標、連結薪酬機制類型之差異。並以此為基礎，依循薪資報酬之訂定流程，進一步研究將 ESG 指標納入薪酬制度之可行作法，嘗試提出一能有效激勵高管追求 ESG 目標，且有助於公司提升長期價值之 ESG 薪酬策略。 本文結論上認為，我國可採取鼓勵而非強制之方式導入 ESG 薪酬制度，具體而言，應將規範重心置於 ESG 揭露框架之標準化、評等機構透明度之提升及外部監督機制之強化，使 ESG 目標得以轉化為可量化、可比較之績效指標。此外，在企業內部治理方面，本文提議應建立董事會層級之 ESG 治理架構，並透過人才選任、員工參與及內部溝通，使 ESG 內化於企業決策與日常營運之中。希能透過本研究所提之建議，有效連結高階主管薪酬及永續績效，幫助企業實現更全面和長期的永續發展。; As environmental, social, and governance (ESG) gains increasing global prominence, corporate sustainability has emerged as a transformative opportunity for enterprises confronting challenges such as climate change, human rights issues, and widening inequality. Within this context, the question of how to motivate executives to pursue ESG goals has become a critical determinant of whether corporations can fulfill their sustainability commitments. In recent years, an increasing number of companies are linking executive compensation to ESG criteria, while Taiwan’s Financial Supervisory Commission has launched the Sustainable Development Action Plans for TWSE-and TPEx-Listed Companies to encourage listed companies to pay their executive compensation considering ESG performance. Nevertheless, the uncertainty in measuring ESG goals and the multidimensional nature of related issues render the feasibility of establishing ESG-based compensation systems a subject requiring further deliberation. This thesis employs literature review and case studies to examine the current development of integrating ESG metrics into executive compensation. Drawing upon annual reports and sustainability reports of listed companies in Taiwan and abroad, it observes that ESG-linked pay varies across the countries, industries, and firms. Based on the discussion above, and following the procedural logic of compensation determination, the thesis explores feasible approaches for incorporating ESG indicators into remuneration systems, aiming to propose strategies that effectively motivate executives to pursue ESG objectives while enhancing long-term corporate value. The thesis argues that Taiwan should adopt a voluntary compliance-based rather than mandatory approach to introducing ESG-linked compensation. Specifically, regulatory emphasis should be placed on the standardization of ESG disclosure frameworks, the enhancement of transparency among rating agencies, and the strengthening of external oversight mechanisms, thereby transforming ESG objectives into quantifiable and comparable performance metrics. Furthermore, at the level of internal corporate governance, the thesis recommends establishing board-level ESG governance structures and promoting ESG integration into corporate decision-making and daily operations through talent selection, employee participation, and internal communication. The proposed measures are expected to foster a meaningful linkage between executive compensation and sustainability performance, thereby supporting enterprises in achieving more comprehensive and enduring sustainable development.

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