傳統上農民靠天吃飯的特性造就其所得收入的不穩定進而威脅其生存，因此政府在農民福利上加以著墨，希望藉由品種改良、福利金的發放、直接的現金補助與間接的行銷、運輸等補助提升農民生活水準，然而在對農企業的資源投入上則相形較少，因其追求利潤極大化的本質與政府增進農民所得及福利、提高農民生活水準之農民政策目標相背離，因此政府在農企業輔助上多持有保留態度，也因如此造成台灣農企業無法國際化營運、規模亦無法擴大的原因之一；除此之外，政府脫離市場機制，無限制補助的結果更造成其本身財政上的吃緊。農業是由農民、政府與農企業三方面所共同構成的，因此在政策的制定上亦應全盤考量三方的利益衡平，本論文嘗試從根本面來探討三方的利益關係，利用企業社會責任的施行與社會企業的成立，來連結與整合三方利害衡平。舉釀酒葡萄產業為例，點出產業發展與農民福利政策的矛盾，經對比法國釀酒葡萄產業，說明企業社會責任與社會企業對台灣該產業的重要性，再透過美日大廠其施行企業社會責任與社會企業建立的個案分析，了解國外施行方式與達成結果，結果顯示企業社會責任的施行與社會企業的建立確實能達到照顧農民同時發展產業的目標，且因維持市場機制自由運行的結果，政府亦能做最有效率的資源分配，並將外大廠的施行方式嘗試應用於台灣釀酒葡萄產業，針對菸酒公司如何在照顧農民的同時達到企業發展部份提出建言，同時對政府與整個產業提出改善方法，證明企業社會責任與社會企業無非是一項解決農業產業化與農民福利衡平之有效工具與方向。最後提出政府照顧農民的目的與終旨的反思，農民的定義為何？農民真的是弱勢嗎？怎樣的農民才能納入政府輔導的範圍中。在農民、企業、大眾或其他利害團體的眼中政府作到怎樣的程度算照顧？是否過多還是不足，政府該如何衡平照顧農民的公益性角色與發展農企業的商業性角色。農民不是皆是弱勢，政府可透過支持企業社會責任與社會企業的發展，將農民由弱勢變強勢，透過產業化的發揮提升產業附加價值，使農民能小兵立大功，轉變社會對農業的認知。 / Sustainable development is a crucial factor when concerning industry development. When all the interests between all interested parties have been met can start to be considered sustainable development. The thesis started with imbalanced status among the government, vine growers and the winery, agribusiness, of wine industry in Taiwan. Wine growers in Taiwan were considered to be the disadvantaged; lots of subsidies came into the group accordingly. The government even asked agribusiness, typically TTL, gave a lot of allowance and promises to those people ”in need” regardless of the ability of the business can deal with those unneeded vine in market. The imbalance exists and the gap increases; the industry totally goes beyond the rule. As a result, the status has to be changed. The thesis suggests CSR and SE idea can heal the gap. By saying that, the thesis starts to prove why CSR and SE work, especially in Taiwan by comparing with wine industry in France. Based on this foundation, the thesis was then followed by looking at how other big businesses do on CSR and how SE helps to solve social problem as it claimed. With above information, the thesis moved on to its main part, suggestion to TTL and the whole industry. Find a solution to balance all the interested groups and to achieve sustainable development for all sectors in the industry. In conclusion, the thesis raised an urgent to reexamine the purpose of social benefit policy for farmers based on imbalance status. Overall, the thesis was written to raise a question and suggest a solution.

本文之研究目的，即在探討我國農民健康保險制度現存之問題，並藉由文獻分析，探討目前世界各國以特別體系辦理農民經濟安全保障之情形，瞭解農民健康保險現行制度運作情形及其所面臨之問題，以評析我國農民保險制度之缺失及可行之改進方向，最後提出農民健康保險條例之修正建議，以為未來修法之參考。 經本文之探討發現，目前世界各國以特別體系辦理農民經濟安全保障者僅數少數，且其農民保障制度除了立基於保障農民生活、改善農家所得水準之出發點外，也同時肩負改善農民地位，提昇務農意願、降低農業勞動者年齡等目標。 至於目前農保所面臨之課題方面，包括行政監理體系複雜，且中央主管機關與承保機關之隸屬關係薄弱；投保資格之規範與農民健康保險之制度目的不合，而與現實脫鉤，造成農保被保險人人數與實際從事農業人數之偏離；被保險人年齡結構老化，導致保險收支平衡；保險費率偏低，造成農保鉅額赤字及財務虧損；投保金額之不合理，影響被保險人權益及農保制度之財務健全等等。 最後，本文提出農民健康保險條例之修正建議，而朝向解決現行實務上缺失，維持保險財務健全、調和權利義務一致之方向發展，以期我國社會保險制度之發展更上一層樓。 關鍵字：農民健康保險；農民健康保險條例；老年農民福利津貼；社會保險。 / In an attempt to explore the main issue of Farmers' Health Insurance system, we investigate the current welfare systems that ensure the safety of farmers' health and economic status across the whole world. Based on the literature analysis, we understand how the system implement and what the critical issues are. This helps us make some key comments on the deficiency of Taiwan's farmer health insurance system. In this regard, some improvement guidelines and suggestions are proposed for the further revision Enactment of Taiwan's Farmer Health Insurance. The major findings indicate that few countries engage in establishing the specific scheme to ensure the health and economic status of farmers. Conversely, for those countries with the above insurance scheme, they not only ensure to advance the farmer's life and income, but also regard this system as a means to raise the devotion to farming and to lower the age of the farmers. Meanwhile, the deficiencies of Farmers' Health Insurance include the complicated regulatory structure, the inadequate regulations regarding the qualifications of the insured and the aging of the insured. Besides, the insurance rate is lower than the fair rate, resulting in insufficient insurance premium such that the financial health is weakened. Finally, the contribution of this study is devoted to the social insurance system, especially focused on some suggestions that should be constructive with respect to the emendation of Enactment of Farmers' Health Insurance. Keywords : Farmers' Health Insurance, Enactment of Farmers' Health Insurance, Old-Age Farmer's Allowance, Social Insurance.

農業發展曾經在臺灣的經濟建設史上，佔有輝煌一頁，民國四十至五十年代，農民胼手胝足地配合政府農業政策，不只增裕農業生產，同時也奠定臺灣日後工商發展之基礎，然而隨著臺灣經濟的發展，工商業產值佔GDP比例加重，農業產值佔GDP比例卻逐年下降，農業經營也面臨許多難題及衝擊，農戶所得水準相對非農戶為低，老年農民生活保障不足等問題一再被提出討論，同時由於近年來農業生產不符經濟效益等因素，且部分農民福利措施對農民資格的界定迭起社會爭議，因此各項保障農民福利措施的公平性及必要性亦隨之引起爭論，本文試著從農民的社會保險、老年給付、租稅福利、價格補貼及其它救（補）助措施等五方面，來探討農民的福利保障現況，並針對現況缺失提出檢討與建議，尤其面對全球經濟自由化趨勢下，如何協助農業經營轉型，增進農民福利，應是農民、農業部門及政府需共同思索的問題。 / The prosperity of agriculture played an important role in Taiwan’s economical construction history. In 1940’s and 50’s, Taiwan’s farmers, actively responding to the agriculture-developing policy, not only increased the agricultural production, but also helped to establish a firm foundation for the following industrial and commercial development in Taiwan. However, as the industrial and commercial value increases yearly in GDP, the value of agriculture in GDP, on the other hand, decreases year after year. Farmers thus faced many problems and challenges. Issues such as the obvious poorer condition of farmers’ life compared to the non-farmer, and the unsatisfying welfare state of retired farmers are frequently among the arguments. Furthermore, owing to the facts that most farmers own some real estates as the grounds they plant and yet their production can’t even reach the bottom line of economical effect, the necessity and justification of farmers welfare measures are consequently evoking constant controversy. The goal of this thesis, therefore, is trying to examine the status of Taiwan’s farmers’ welfare state in the following five fields: farmer’s social insurance, elderly farmer’s allowance, tax welfare, price subsidy and other assistance measures, and to raise my proposals and suggestions to solve these problems. How to help farmers to do well in the transformation of agricultural management and thus improve their welfare state should be a public issue for farmers themselves and the agriculture departments as well as the whole government, especially when facing the trend of liberalization of the global economics.