公務人員退撫基金管理與監督之政經分析（1995－2009）

Abstract

我國公務人員退休撫卹基金，含括軍、公、政、教等不同身分別人員。自1995年7 月成立以來，不斷遭各界質疑的問題，包括：一、基金提撥費率偏低；二、基金營運績效欠佳；三、基金管理與監督隸屬同一體系；四、相關人員退休條件過於寬鬆；五、國庫撥補及保證收益制度，影響國家整體資源分配；六、政府承擔退撫基金最終支付責任，致有鉅額潛藏負債；七、退撫基金含括不同身分別人員，卻未分別提撥合理費率；八、管理委員會、監理委員會委員之代表性及專業性是否適足等問題。 本研究爰就退撫基金之形成、運作與變遷，從歷史政經脈絡、制度功能及組織結構等面向，探討其在管理運作與監督所面臨之上述問題，並參考其他國家經驗，檢視探討未來應加強之方向；經綜合提出下列建議意見：一、積極規劃調增退撫基金提撥費率，以有效解決基金財務困境；二、強化退撫基金之管理營運，以有效提昇基金運作績效；三、積極檢討退撫基金管理及監理組織結構，暨強化委員會委員之適任性，以有效增進組織運作機能；四、積極檢討國庫撥補及保證收益制度，以提昇整體資源運用效益；五、持續檢討公務人員退休條件及退撫基金費率結構，以有效解決潛藏負債問題。

The Taiwan Public Service Pension Fund was defined by different levels of government staff and included all. Since the start of this program in July, 1995, it has been questioned in all its aspects, including : (1) the contribution rates of the fund were low for participants, (2) the performance of fund management and operation was inefficient and ineffective, (3) the management and supervision of the fund were parts of the same system, (4) the retirement conditions prescribed in the Government Employees Retirement Law were not explicit, (5) funding by the treasury and the profit guarantee system affecting resource allocation, (6) the final responsibility of paying the pension fund lies on the government, implying a huge amount of underfunded liability, (7) the pension fund covered different kinds of personnel such as military personnel, public servants, educators, and others, but there was no difference in rates for the different retirement conditions, and (8) the questions on the capability, qualification, and professionalism of the members of the management board and the supervisory board. This study explores the issues of the foundation, operation, and transition of the pension fund as mentioned above, with respect to historical, political, and economical contexts, system functions, organizational structure, and recommendations from other countries. The following are items that should be improved in the future: (1) actively planning for adding different pension fund contribution rates, (2) improving the management and operation of the pension fund in order to effectively increase the performance of operating fund, (3) actively reviewing the management of the pension fund and the structure of the supervisory organization in order to make sure all the members are capable and qualified to effectively improve the operational mechanism of the organization, (4) actively reviewing the national treasury appropriation and the profit guarantee system in order to increase the overall effectiveness of resource usage, and (5) continuously reviewing public servants’ retirement conditions and pension fund rate structure in order to effectively solve the potential liability problem.