我國65歲以上的老年人口，於民國82年底達總人口比率7.1％，正式邁入聯合國世界衛生組織所稱之高齡化社會（7％以上）。根據行政院經濟建設委員會之推估，65歲以上的老年人口比例於97年將達總人口數之10.15％，而於116年達總人口數之20.04％，人口老化速度明顯高於歐美國家，未來人口年齡結構將更趨於高齡化。隨著我國老年人口成長，社會安全制度日益受到重視，提供老人經濟安全之適度保障將成為我國未來福利發展之新方向。 本研究根據世界銀行提出的「三層保障」之老年經濟安全保障制度架構為基礎，說明我國公務人員退休制度在老年經濟安全保障方案之定位，闡述有關第二層保障之職業退休金制度理論演變，以釐清公務人員退休金之屬性及正當性，以助於退休制度及其財務規劃的擬定，期使整套制度循著適當的理論脈絡而發展。基於對退休金重要性的認知，先進國家早已發展成熟的職業退休金制度，而我國公務人員退休制度係建制於民國32年，實施50餘年，雖歷經4次修正，由於退休金給付方式仍屬於恩給制，除造成財政上重大負擔外，也產生退休給與偏低等嚴重問題，相關機關自62年開始研究改革，經過22年研議規劃完成，自84年7月1日實施退休新制，其與舊制最大的差異，是將退休經費籌措方式，由政府編列預算支付之恩給制，改由政府與公務人員共同撥繳費用成立退撫基金之共同提撥制，其餘退休對象、退休年資、退休條件、核給退休金原則大致維持不變，而退休金給付方式，也維持著確定給付制。經分析新退休制度之主要內容，實施迄今8年餘，有關改進退撫經費籌措方式，減輕政府財政負擔；及提高退撫所得，加強安老卹孤之改革目標，均已獲致初步成效。然而現階段面臨之問題，是退休經費導致各級政府財政負擔增加，且依公務人員退休撫卹基金管理委員會委託基金精算結果也顯示基金將面臨財務危機。 本研究係分析新制退休金給付方式，全面採行確定提撥制，對解決基金現存財務危機之可行性，為便於瞭解，爰敘明確定提撥制與確定給付制之意涵與優、缺點，及我國採用此兩種制度之適例。茲因退休金給付方式之政策變革方案，影響層面甚廣，方案之可行性如何，必須審慎探討與分析，爰就制度變革方案可行性列舉幾項評估面向進行分析。 例如為解決基金財務問題，除必須從經濟上分析外，茲因制度變革方案，必須符合現時的政治生態，始能確保政策推行之成果，方案的周詳與否，關係到該方案能否被接受及未來能否順利執行。由於退休舊制恩給制時期，因退休經費籌措方式不當，同樣存在著財政負擔之問題及缺失，其能於84年7月改革成功推動新退休制度，在政治方面包括政黨、民意機關、相關主管機關、公務人員，甚至學者等等支持的因素，在現今新制推行後，為解決財政問題，而將退休金給付方式，全面改採確定提撥制，是否同樣具有政治上支持的可能性，自須審慎分析；此外，退休金政策之改變，直接受影響的便是公務人員之退休所得，在退休金採行確定提撥制後，是否仍能達成新制推行時所設定之提高退撫所得、加強安老卹孤改革目標，應為關鍵之所在，由於職業退休金理論中之維持適當生活，係本研究在規劃退休金制度時所考量的重點，因退休後的生活水準應能與退休前相當，乃是探討退休金制度的核心，爰列為評估面向。又世界各國實施公務員退休金制度之經驗，包括採行確定給付制與確定提撥制例證，及面臨困境或改革之趨勢，均能在我國制訂退休金政策時有所啟示，故亦列為評估面向。本研究依據上述重要項目進行整體性評估，針對現存政經環境及職業特性，歸納我國新制退休金採行確定給付制或確定提撥制之個別效益，深入檢討何種給付方式較能維持公務人員權益？及退休前之生活水準？藉以說明並支持可行方案，以作為方案選擇之參據。最後提出本研究之結論與研究發現，進而本於基金能否永續經營，將是制度得否存續的關鍵，減少財務潛在危機，應具有合理的制度設計與有效的經營管理之基本條件，爰研擬若干建議措施，以降低財政問題的嚴重性，俾確保基金日後退休給付之能力，保障參加基金人員之權益。 / Taiwan has officially joined the “aging society” as defined by the WHO (up to 7% of the senior citizen ratio) because senior citizens aged over 65 accounted for 7.1% as of December 31, 1993. The official forecast by the Council of Economic Planning & Development of the Executive Yuan (the Cabinet) indicates that the senior population age over 65 will hit 10.15% of the total population by 2008 and even up to 20.04％ by the year 2027. Taiwan significantly outpaces their European and American counterparts in terms of the ratio of aging citizens. The aging society problems will likely turn from bad to worse in the future. In turn, the social security system is receiving mounting awareness and attention. The efforts to provide sound financial standing, secured social systems and protection to senior citizens will represent the new orientation of future welfare development in Taiwan. The present study takes the “Three-Level Assurance” oriented senior citizen financial security system proposed by the World Bank as the very grounds to elucidate the positioning of the Public Servant System in the senior citizen financial security system, annotate the evolution pension system of the Second-level Assurance to clarify the attribute and justification of the pension granted to civil servants. The present study is intended to help draw up a retirement system and financial planning so that the entire system will develop toward appropriate and justified orientation. With awareness of the importance of pension, those advanced countries have developed sound and mature professional pension systems for quite some time already. In the Republic of China, the retirement system for civil servants was initiated in 1943 and has been updated four times during the subsequent half century. The pension has been granted as a sort of benefit, or a government favor. As a result, pension to civil servants has become a heavy financial burden to the government and has been illogically insufficient. In response, the competent authorities concerned began initiating research for a reform of the pension system in 1973 and completed the research program 22 years later. The new retirement system was officially put into place on July 1, 1995. Between the old and new retirement system, the greatest difference is that the pension fund is jointly contributed by both the government and civil servants themselves in the new system instead of being solely budgeted by the government as a sort of government favor in the old system. Except for this, the aspects of the target retirees, seniority requirements, prerequisites for retirement and the principles to grant pension largely remain unchanged. Pension is paid in an unchanged “Defined Benefit Plan”. Now, with the new system in enforcement for over eight years, the new system proves to have primarily attained the goals in improving the method of pension fund raising, easing up the government’s financial burden, providing added pension to retirees and better safeguarding the senior civil servants. The problems currently confronting the pension practice are largely the mounting financial burden to the government as incurred by the retirement expenses. Meanwhile, the actual calculation outcome consigned by the Pension Management Committee indicates that the Pension Fund is on the verge of financial difficulties. The present study is to analyze the terms of pension payment to determine the feasibility there-of and to solve the present financial problem by means of the “Defined Contribution Plan”. For better a understanding into the issues, the present study elucidates the connotation, strengths and weaknesses of the “Defined Contribution Plan” and “Defined Benefit Plan”, as well as the precedents in Taiwan in adopting such two systems. Where a reform in the policy of pension payments will create quite an extensive impact, the feasibility of the policies calls for prudent analysis to enumerate a few feasible alternatives before further analyses into a few aspects of the assessment. To solve the financial difficulties in the Pension Fund, for instance, other than the economic analyses, the reform of the system must live up to the current political ecology before it can ensure the effects expected through the enforcement. Whether or not the policies are detailed and comprehensive enough will determine whether or not the policies are acceptable and whether or not they can be put into successful enforcement without a ensuing problems. During the extended practice under the old system while pension was budgeted as a sort of government favor, the pension system led to a heavy financial burden and shortcomings on the government. The new pension system was successfully put into enforcement in July 1995, thanks to the unanimous support from the political parties, congress, competent authorities concerned, civil servants as well as scholars. Now, in an effort to solve the current financial problems under the new system, the pension will be paid under the “Defined Contribution Plan”. Will the present reform receive equal political support? It calls for well-advised analyses. Besides, in a change in the pension system, the top impact will be upon the pension income to civil servants. After the pension is under the “Defined Contribution Plan”, will civil servants receive added pension income and receive better security in their retired life? These will be the key issues under the present study. The core consideration should aim at the retired lifestyle, which should be equivalent to the pre-retirement one. The hands-on experiences in enforcing civil servant pension systems accumulated in other countries the world over, including precedents of their practices in adopting the “Defined Benefit Plan” and “Defined Contribution Plan” will function as the constructive examples in Taiwan’s policymaking process regarding pension systems, and will be, therefore, be covered in the assessment in the present study as well. The present study will launch an overall assessment on the aforementioned key issues. Aiming at the existent political and economic climate as well as the professional characteristics, the present study will generalize the individual effects and benefits under “Defined Benefit Plan” or “Defined Contribution Plan” under the new retirement system to find out the optimal terms of payment to assure maximum possible benefits to civil servants, safeguard the quality of their retired lifestyle to be equivalent to the pre-retirement lifestyle. The findings and conclusions yielded through the present study will function as handy reference materials for policymaking. By submitting the findings and conclusions so yielded, the study will help the policymakers draw up sound enforcement rules to ensure the sustained existence of the Pension Fund, alleviate the potential financial crises through reasonable design of systems and effective management as the very fundamentals. Further by offering constructive proposals, the study will help the competent authorities of the government solve the financial difficulties to ensure sustained sound competence of pension payments and to, in turn, safeguard the Pension Fund and the Fund’s beneficiaries.

針對各國普遍面臨人口結構逐漸老化、退休人口增加問題，世界銀行曾提出應建立至少三層保障的養老制度之呼籲；而我國迄今尚未建構出一套全面性之老年經濟生活安全保障制度，現有退休制度係依國民職業身分作為區分基礎。近幾年政府財政日趨惡化，加以國內經濟景氣不佳，失業率節節升高，公務人員由於工作與薪資相對較為穩定，其退休給付亦較完備；因此，遂引起各界對公務人員退休給付及其條件之合理及公平性的諸多討論。而公務人員退撫基金管理良窳，除攸關公務人員退休權益，亦牽涉政府最後給付責任，在政府可用資源相對減少下，如何防範政治力介入，暨因應現有制度與管理上的若干缺失，避免未來發生嚴重財務危機，均為本研究之重點。 本研究採取文獻探討、比較研究法，並輔以德菲爾法（Delphi Method）、問卷調查等方法，就公平及管理角度檢視現行公務人員退休制度所存在之缺失及具體改進之道。研究結果發現大多數受訪者認為我國對老年經濟生活安全之保障，與個人從事職業別有很大關聯；除軍公教人員以外之其他職域與非工資勞動者的老年經濟生活保障普遍不足，故在制度比較上常衍生出差別性待遇公平性問題；而退撫基金經營決策又常有政治力介入，特別是政經情勢不穩定時，除非逐漸民營化，政府僅擔任監督者角色，否則既使修法明定政府干預、挪用基金等限制條文，只要仍維持現行制度精神，由政府管理，便很難防範政治力介入該基金之實際運作。 基此，本研究提出下述幾點建議：1.政府應致力提升其他職域（身分）人員之老年經濟生活安全保障；2.公務人員請領月退休金年齡條件應予以延後，並適度降低現行給付水準；3.研議增訂彈性退休規定，並研酌展期年金及減額年金之可行性；4.宜朝向「確定給付制」兼採「確定提撥制」混合制方向發展，並逐步提高「確定提撥制」比例及採個人退休金帳戶制；5.修法明確規範退撫基金提撥率之調整機制，以健全基金財務結構；6.宜逐步增加退撫基金國外投資配置比例；7.應研酌未達法定最低收益由國庫補足差額之規定，以免否對資產長期配置造成扭曲；8.對於有價證券之投資應改採市價法評價，以反映基金資產真實價值；9.加強退撫基金財務資訊公開，以利全體投保人之監督；10.現行基金管理與監理組織，可研酌精簡合併為一獨立專業監理機關。11.修法使退撫基金經營管理趨向私有化與自由化。 / To confront the ever growing ageing trend and consequent retirement tide, the World Bank has contended three pillars of old age security over the past few years. The ROC government, however, has not yet launched a national pension scheme to ensure the elderly economic security so far although the Plan has been worked out for some time. The country is currently adopting a retirement system based on people’s occupation. Civil servants all along enjoy relatively sound and stabilized retirement benefits even under the aggravating financial difficulties and the economy recession. Together with the increasing unemployment rate, this phenomenon has augmented a great deal of discussion with regard to its fairness. In addition, since the government has played significant role in terms of Pension Fund Management, how to prevent political intervention and avoid mismanagement particularly during economic crisis certainly deserve close scrutiny. In light of the aforementioned, this study, based on literature review, survey, and Delphi, focuses on the fairness and management perspectives of the existing pension system for civil servants. It is found that most interviewees agree that civil servants comparatively enjoy better retirement benefits than the rest of the population since the current pension system has been designed on occupational basis. It is further observed by the interviewees that political intervention does exist in terms of Pension Fund Management especially during economic recession. It is thus harbored that perhaps only through “privatization”, such intervention can come to its stop. The study, among other things, suggests the followings: 1.A national pension scheme covering all people is required. 2.Postponing the age of receiving annuity from the current 50 to a later age and reasonably cutting off some civil servants’ pension benefits need to be addressed. 3.Adding flexibility to current civil servants’ retirement system is worth pondering. 4.Working out a system blending together “defined benefit” and “defined contribution” in which the proportion of “defined contribution” should be gradually enlarged. Thoughts with regard to “individual account” should also be studied. 5.Adjusting the insurance fee for pension fund is necessary in order to ensure financial viability. 6.Bigger proportion of pension funds’ overseas investment should be allowed. 7.Investment in securities should be evaluated with market price to reflect the actual value of fund assets. 8.Pension funds management report should be released to the general public for supervision. 9.Professional pension fund supervision mechanism has to be established. 10.Law provisions as to privatize and liberalize the pension fund need to be worked out.