自從德國1889年建立全球第一個養老保障制度，迄今已經有160多個國家建立了不同模式的養老保障制度。在台灣，過去農業社會的大家庭制度及有限的老年人口，大部分老年人可以得到親人的照顧，安享晚年；然而現今工商業社會致大家庭制度的瓦解，復因觀念的改變導致生育率日趨下降，而衛生環境的改善、醫療進步，人口餘命逐年提高，生育率下降及老年人口的增加，台灣已於1993年正式邁入高齡化之社會。 據統計，2005年台灣老年人口依賴比例13.4﹪（65歲以上老年人口占15至64歲間人口比率），在亞太地區僅次於日本的30.0﹪、澳洲19.4﹪、香港16.3﹪，而居第四，高於韓國12.6﹪、新加坡11.8﹪與中國的12.0﹪，預估2050年台灣老年人口依賴比例將高達63.8﹪，僅次於韓國69.4﹪與日本的66.6﹪。如再加上1歲至14歲與14歲以後的在學人口，真正勞動人口已無法負擔龐大的老年人口退休後的經濟生活。 20世紀90年代OECD國家養老保障制度的改革主要針對經濟的壓力，以避免經濟增長緩慢、高失業率及在一些國家不斷上升的財政赤字。我國自1950年開辦勞工保險，1984年實施勞動基準法建制第二支柱的勞工退休金制度，期使勞工退休後的經濟生活能得到基本安全保障。惟勞動基準法實施以來，勞資爭議不斷，改革的聲浪與日遽增，終於2004年6月11日立法院三讀通過「勞工退休金條例」，並於2005年7月1日施行。本研究係針對勞動基準法的退休金制度改制的原因，其優、劣比較及勞退新制度對企業與勞工權益影響暨勞工退休金條例之再修法建議等為研究重點，研究方法採文獻資料分析法、深度訪談法與法規分析法，深入探討我國勞工退休金制度與勞工退休金條例修法方向，進而提出具體的修法建議，作為有關單位未來決策與修法的參考。 / Since the German government established the first retirement security system in the world in 1889, more than 160 countries have designed similar plans to protect the retirees. In Taiwan, with big families in the traditional agricultural society, elderly people did not have to rely too much on the retirement system. However, it has become more important nowadays because of the decreasing birth rate and the better hygienic conditions in today’s industrial society, which have made population ageing a problem for the Taiwanese. According to the statistics, the elderly dependant rate in Taiwan was 13.4% in 2005, forth highest in the Asian Pacific area, right after Japan (30%), Australia (19.4%), and Hong Kong (16.3). It was higher than in other countries such as Korea (12.6%), Singapore (11.8%), and China (12%). Based on some estimates, the elderly dependant rate in Taiwan will climb to 63.8% in 2050, slightly lower than it will be in Korea and Japan. There will not be enough labors to support those people outside of the labor force. The reforms of the retirement system in the countries of OECD are primarily constructed to improve economic stability. The Taiwanese government started the Labor Insurance in 1950 and established the Labor Standard Law in 1984, which have led to many industrial disputes. Thus, to reform the retirement system, the Taiwanese parliament passed the Labor Pension Law on June 11, 2004, and was effective since July 01, 2005. This study was conducted using three methods, literature reviews, in-depth interviews, and method of regulation analysis. This paper focuses on the causes of the retirement system reform in Taiwan, its advantages and disadvantages, and the new system’s impacts on businesses and labors. It also provides suggestions for future improvements of the retirement system.