請用此 Handle URI 來引用此文件:
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/26254
標題: | 我國國民年金制度演變及其對政府財政負擔之研究 A Study of the Influence of the National Pension Development on Government’s Financial Burden in Taiwan |
作者: | Hsu-Ting Lin 林淑婷 |
指導教授: | 洪鎌德 |
關鍵字: | 國民年金,年金保險,社會保險,人口結構變化,政府財政負擔, national pension,pension insurance,social insurance,trends and structure in population,government’s financial burden, |
出版年 : | 2009 |
學位: | 碩士 |
摘要: | 本研究為瞭解開辦國民年金制度及政府財政負擔之情形,依據社會保險之相關理論及經建會人口推估資料建立模型,就開辦國民年金社會保險制度對政府財政負擔之影響加以分析,提出研究發現及建議如下:
一、研究發現 (一)高齡化社會的來臨將降低勞動人口比例,不利總體經濟之發展,此外政府租稅收入減少,社會福利支出之負擔愈為沉重。 (二)現行國民年金制度有違社會保險之大數法則及強制原則,另現行社會保險依不同職業而有不同之補助基準,凸顯出政府的福利資源配置未符公平正義之原則。 (三)社會保險費率之決定常基於政治考量明顯偏低,另由政府負擔最後虧損的責任,除造成政府財政負擔加重外,恐不利年金保險之運作。 (四)實施國民年金制度後,政府負擔共計減少約8,044億餘元;另農民保險與國民年金制度脫鈎後,政府負擔將增加約1兆8,740億餘元。 二、建議 (一)為因應人口老化的趨勢,我國政府應鼓勵婦女生育、延後退休年齡、輔導高齡勞工就業及給予僱用高齡勞工之僱主工資補貼、加強職業訓業,以增加勞動人口之供給及素質,並降低依賴人口比例。 (二)開放公教、軍、勞保民眾自由參加國民年金,另規劃將國民年金與前述職業別保險加以整合。 (三)為確保社會保險的運作,應加強宣導及教育民眾重視個人責任與家庭倫理觀念,以避免造成政府的財政負擔過重,拖垮政府財政。 (四)應避免政治干預,落實執行費率調整機制。此外,在補助保險費用部分政府應依其財政能力,量力而為。 This research aims at exploring the influence of National Pension on government’s financial burden. In order to achieve the objective mentioned above, this research built the model based on relevant theory regarding social insurance and population datum estimated by Council for Economic Planning and Development. According to the conclusion after analyzing on the model, this study raises a few findings and recommendations as follows: 1. Findings: (1)With the coming of aging society, labouring population proportion has been reduced which not only brings macroeconomic development adverse effects but also reduces government tax income. In addition, the burden of social welfare expenditure has become heavier as well. (2)Current national pension system infringes the “majority rule” and “compulsion principle” of social insurance. Furthermore, it shows that government welfare resources distribution doesn’t conform to social justice principles on account of current social insurance set up multi criteria for subsidy by different occupations. (3)Social insurance premium rates set mostly under political considerations and are usually lower than what they cost in fact, which results in government bearing the loss and influencing the operation of national pension insurance. (4)After launching national pension system, government’s financial burden will reduce approximately 804.4 billion NT dollars from 2009 to 2056. On the contrary, due to peasant insurance was separated from national pension, government’s financial burden will increase approximately 1 trillion and 874 billion NT dollars from 2009 to 2056. 2. Recommendations: (1)As population is aging fast in Taiwan, government has to institute programs in order to cope with this trend, such as raising fertility rates, delaying the retirement age of employees, offering older workers employment assistance, and providing incentives for employers to hire older workers(for example: wages subsidy). Through those policies, sufficient and quality labouring population can be ensured and the elder dependency ratio can be improved. (2)Open participants who have joined government employees and education personnel insurance, military personnel insurance and labors insurance to participate in national pension insurance freely. Moreover, government should evaluate the possibility of integrating above-mentioned insurances into one. (3)In order to ensure social insurance system can operate smoothly and avoid bearing heavier burden, government should educate people to recognize personal responsibility and emphasize family ethics. (4)To establish the premium adjustment system for national pension and prevent the fore-named system from politic interference. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/26254 |
全文授權: | 未授權 |
顯示於系所單位: | 國家發展研究所 |
文件中的檔案:
檔案 | 大小 | 格式 | |
---|---|---|---|
ntu-98-1.pdf 目前未授權公開取用 | 5.46 MB | Adobe PDF |
系統中的文件,除了特別指名其著作權條款之外,均受到著作權保護,並且保留所有的權利。