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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/60369
Title: | 我國勞工退休保障制度改革之研究 Reform of Taiwan Labor Pension System |
Authors: | SHIH-CHUN LIN 林世駿 |
Advisor: | 彭錦鵬 |
Keyword: | 退休金,退休基金,台灣,OECD,勞工退休金,勞工保險, PENSION,PENSION FUND,TAIWAN,OECD,LABOR PENSION,INSURANCE, |
Publication Year : | 2013 |
Degree: | 碩士 |
Abstract: | 我國勞工退休保障,主要係以勞工退休基金及勞工保險的制度設計,此類基金運作方式在面臨國際金融危機及國內經濟環境低迷時、會產生投資失利和基金虧損,再加上客觀的人口結構變動,如人口老化、少子化等因素,政府面對勞工退休基金可能產生國家財政危機,需要對退休制度進行全面檢討。
本論文的研究目的即在於,對我國勞工退休保障制度的發展,與制度內容的修正方向提出可能改良方案。論文結構分別以退休金制度的歷史沿革及制度變遷加以分析,介紹以隨收隨付制、基金累積制、部分基金累積制為主的退休金帳戶運作類型;以及確定給付制、確定提撥制、混合型養老制、名義帳戶制等退休金計劃類別。 同時,從21世紀迄今兩次的國際金融危機(美國雷曼兄弟、歐債危機)後,世界各國重新思考年金制度的調整與修正當中,參照智利、美國、英國、拉脫維亞、瑞典、法國、香港、新加坡等各主要地區的改革策略,比較我國與各國間的差異與值得參考應用之處。 其次,針對我國歷年來退休金不同時期之修正,以及近年來年金制度中勞保基金的收支失衡狀態作出分析比較,並提出可能的改善建議。本論文也實際訪談各方參與勞工退休保障制度改革的官員,及勞工代表、勞陣團體等,針對其不同立場及觀點作出分析比較。 最末,本論文研究發現:退休基金管理機制應朝向更具行政效率之方式,以加強專業經理人員從源頭創造基金規模,並設置勞工投資自選平台,以稅賦獎勵等方案開放勞工參與投資,藉此全面提高納保意願,自主性建立退休基金穩定收入,以促成我國勞工擁有健全的老年經濟安全。 Taiwan labor pension system is facing difficulties arising from demographic changes and pension losses due to the volatile international economic situations. This research study the development of labor pension system in Taiwan. All the different pension systems are analyzed with reference to different countries in the world. Reform strategy of the pension systems since the last two International financial crisis are analyzed to reveal the difference between Taiwan and other countries.This research analyzed all the revision history of labor pension and insurance system and compare the imbalance of labor pension fund.Interviews with representative stakeholders of labor pension system were conducted to review the intricacy of the reform history. It is recommended that labor pension fund should have more effective management model. Labor pension system should have investment platform that allow labor participation. It is also recommended that employees can participate in the investment process and they are encouraged by some kind of tax exemption. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/60369 |
Fulltext Rights: | 有償授權 |
Appears in Collections: | 政治學系 |
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ntu-102-1.pdf Restricted Access | 2.33 MB | Adobe PDF |
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