勞工退休基金民營化探討

Abstract

新制勞工退休金在2005年7月成立，由確定給付制改為確定提撥制，並成立個人帳戶制，為台灣退休金制度演變的重要里程碑。本文主要目的為分析我國新制勞工退休金現況，並將勞工退休金新制與美國（401K計畫）、香港（強積金，或稱MPF）、新加坡（公積金，或稱CPF）及澳洲（Superannuation）的退休金制度做制度與績效比較，最後並使用SWOT分析來評估我國退休金制度民營化的優劣勢。本論文結論如次： 1.民營退休金為國際趨勢； 2.民營退休金績效表現優於我國新制勞工退休金； 3.我國新制勞工退休金朝民營化方向改革是正確之選擇。

The Labor Pension Scheme went into effect on July 1st, 2005. It used the defined contribution plan and established Personal Accounts. The major purpose of this paper is to research the The Labor Pension Scheme and compare with The 401(k) plan retirement system(USA)、The Mandatory Provident Fund Scheme(Hong Kong; MPF)、The Central Provident Fund(Singapore; CPF) and The Superannuation (Australia).Finally, this paper would use the SWOT Analysis for understanding The Labor Pension scheme’s Weaknesses and Strengths, and for identifying the opportunities and the threats. Results of this paper are as follow: 1. Privatization of pension fund is an international trend; 2. Privatization of pension fund’s rate of return would outperform The Labor Pension Scheme; 3. Privatization of The Labor Pension Fund is the right choice.