臺灣軍公教優惠存款制度之政治經濟分析1958~2011

Abstract

本文主要從實存的角度出發，探討臺灣軍公教優惠存款制度在國家發展的不同階段當中，與臺灣政經歷史脈絡的緊密鑲嵌性以及與社會環境的結構相連性，以統合的觀點觀察其全貌。 優存制度產生於威權統治時期，當時由國家機關強勢主導資源分配；威權轉型後各種社會力量蓬勃發展，威權下的特別權力關係與恩給式給付制度均隨之轉變，優存制度亦因應軍公教人員退撫新制之實施而採行斷源性措施。政黨輪替後，優存制度隨著利率下降、政府財政負擔沈重、人口結構高齡化之社會發展趨勢，以及軍公教人員待遇調整、實質所得提高，逐漸面臨改革壓力。而2006年至2011年間，先後進行三次退休所得合理化改革，顯示社會多元力量興起，對國家資源分配方式產生影響力。至於優存制度未來走向如何，仍須觀察第三次退休所得合理化改革方案之實施成效，並因應未來環境之變遷，妥為規劃。

This study aims to understand the relationship of the Preferential Rate Depositary System of militant and civil servants and the social economic structure under the different stages of national development in Taiwan. The history of the Preferential Rate Depositary System dated back in the authoritarian era when the government must dominate the distribution of national resources. However, during post authoritarian nation development, with the change of special power relationship and the merit benefit system, this system has been modified by off-resource measures in order to fulfill the new regulation for public service pension. After 2000, this system was under severe condition. Decreasing interest rate, increasing governmental financial burden, aging society and the increasing income of civil servants were important reasons for the reform. Three stages of Preferential Rate Depositary System reforms were made between 2006 and 2011, implying that the resource allocation has been influenced by the multi-social power. In order to meet future challenges, non-stop efforts should be made to reframe this system properly with the experience from the past three reforms.