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企業併購對留用勞工權益影響之研究韋國彬 Unknown Date (has links)
合併與收購,是企業達成企業目標或進入不同的產品市場快速成長之最佳方法,不論在時間或成本之花費皆優於企業內部之成長。再加上「全球化」一詞之出現更使得企業併購如火如荼地展開。
然而許多人卻對此感到憂心。因為企業併購現象如此之頻繁,不是一件好消息。只要有企業併購之情事,那麼就會有人失去他的工作。留用下來之員工還必須面對勞動條件之變更、企業的管理方式、企業內部政策等等之大幅大的改變,此外還必須經歷一段時間相當長的摸索期去適應整個公司的文化以及制度。由於人是公司最重要之資產,若企業需要用併購方式來達成企業本身策略目標,那麼必須留意企業併購對勞動契約之潛在衝擊及影響,舉例來說:在企業併購過程中對員工之保護是否得宜,以及若因企業併購而有工作條件變更之可能性時,受新舊雇主商定留用之員工,是否有拒絕留用之權利。這些勞動議題都是值得被探討以及思考的。
大體上來說,企業併購都會有人才流失之情形。若希望能留住關鍵人才,那麼就必須要對併購過程以及程序處理得宜,透過遵守勞動法令規範配合及早進行以及詳細規劃之一些管理措施方案,如:留才管理、確保雙向溝通之可能等,皆能有效增加員工對組織之承諾以及經營效率之提升,也就能符合併購所要達到的「縱效」。我們也必須對因併購衍生出勞動權利保護進行了解並對此作一深入之探討。 / Mergers and acquisitions are quick ways of attaining the critical mass necessary for reaching global markets, rather than organic growth. Globalization is currently the main reason for organizations to merge or acquire.
Nearly everyone agrees that being on the subordinate or acquired side of a merger and acquisitions is bad news. Many people lose their jobs. The survivors often have to make severe adjustments to new routines, management, policies, jobs, and a protracted period of ambiguity and uncertainty. With respect to the potential impacts from business merger and acquisition to labor contract, such as: protection to employee in the process of business merger and acquisition; if the employee to be continuously hired under mutual agreement of both old and new employers can reject such continuous employment; change of working conditions in the wake of business merger and acquisition, etc.
In a word, Merger and acquisition activity creates vulnerability to talent loss. In order to begin the healing process and to ensure employees remain engaged, management and labor related laws must clearly state a tangible vision and plan of action. Also, We require further observation on whether or not such regulations are capable of addressing all kinds of possible labor contract issues arisen from and relating to the business merger and acquisition.
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退休需求分析與其投資策略之探討賴昱岑 Unknown Date (has links)
本研究試討論個人退休需求,以分列出退休前及退休後面臨之各項費用的方式探討之。其中,退休金不足度預估有別於以往以所得替代率估計方式,而是依退休後希望之生活水準所列出之各項費用來估計退休金需求,計算出退休金不足度。之後再探討個人剩餘可用資金的資產配置,比較不同投資策略之結果。採用之投資策略包括買入持有投資策略 (Buy and Hold, BH)、固定混合法投資策略(Constant Mixture, CM)、以CM策略為基礎的新投資策略:在每階段可容忍之風險下,決定出該階段最大化投資報酬之投資比例,其中,以風險值(Value at Risk, VaR)為風險衡量值,希望以VaR為界的方式,找出類似於生命週期(Lifestyle)投資策略的投資方式,及時間不變性投資組合保險策略(Time-Invariant Protection Portfolio Insurance, TIPP)四種策略。投資標的為股票及債券兩種標的,利用隨機模型以蒙地卡羅模擬的方式建構投資標的之報酬率。
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退休需求與理財規劃實務之探討林鴻諭 Unknown Date (has links)
由於扶養比降低與平均餘命增加,退休理財規劃已被國人所重視。本研究首先介紹退休規劃的流程,依照世界銀行1994年所提出之退休所得三層架構,第一層為強制性社會安全制度的保障,第二層為退休金制度,以及第三層為自願性商業保險儲蓄制度。當退休前的自願儲蓄不足時,即可能產生退休不足度的問題,解決方式為設法提高退休所得;而影響退休所得有三個主要因素,其一為金額之多寡,其二為累積時間之長短,而最為個人能掌握的第三個重要因素為「投資報酬率」之高低,因此如何利用較佳的投資策略與報酬,減少退休所得不足的問題即為一種大課題。本研究主要的目的為考量風險因素後,分析各種投資策略的績效與檢視交易成本對其之影響,並且設法在有無限制風險程度下,找出最大報酬率的策略。分析結果發現固定比例混合法投資策略在各績效衡量指標下與加入交易成本考量皆有較佳的表現,且在限制風險找尋最大報酬的情形下也是如此;但如果是在沒有限制風險找尋最大報酬的情形,固定比例混合法投資策略在以尾端風險為考量之決策目標時,即非最好的策略。
關鍵字:退休規劃、資產配置、投資策略
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我國老年退休所得維持體系之階層化分析 / The Stratification of the Statutory Old-Aged Income Maintenance Systems in Taiwan.鄭鳳珠, Cheng, Feng Chu Unknown Date (has links)
隨著人口結構變遷(高齡化),我國老年退休後的所得維持保障已日趨重要
,各國對於工業化所產生的職業傷害、疾病、失業和老年等社會風險,大
都建立社會安全制度加以保障,目前我國尚未有全民性的退休制度,但對
於既存的退休維持體系,本文認為有必要加以全面性的探討,根據
Esping-Andersen對福利國家階層化的分析,指出社會安全制度本身已成
為社會階層化的體系,即不平等的根源,因此,本文企圖從平等和階層化
的觀點來分析我國老年退休所得維持體系。本文主要探討對象著重在公務
人員和勞工之退休所得維持體系,至於軍人和私立學校等退休所得維持體
系,因資料取得困難,則不加以探討。本文之分析架構分為二部分,第一
、退休所得維持體系之制度建構分析,第二、分別探討目前公務人員(狹
義的依公務人員任用法任用之公務人員)和勞工所得維持體系制度面設計
最高法定給付之所得替代率,及執行面之實際所得替代率進行統計分析及
推估。本研究結果重點如下:一、公務人員退休所得維持體系之立法特性
與階層化由歷史分析得知,公保之建制強調其為官吏人事制度,立法定位
不同於一般保險,在第二層相關退休辦法和第三層優惠存款所得保障出現
階層化現象。二、公務人員(狹義的)退休所得維持方案在制度設計上,三
層所得保障下,最高法定給付之所得替代率已達98.79\%(一次退休
金)90.70\%(月退休金),實際給付面已相當落實,所得替代率達86.75\%
,而新制公務人員退休法施行後,公務人員所得替代率將大幅提高,所得
替率高達128. 32\%(一次退休金)或108.70\%,將加深其不平等的程度。
三、勞工退休所得維持方案之階層化一般勞工只有勞保老年給付,僅有部
分勞工可享有第二層退休所得保障,即適用勞基法的勞工,因此出現勞工
間的階層化。實際執行上,因薪資以多報少問題嚴重,平均所得替代率只
有14.31\%;而有雙重保障部分的勞工,平均所得替代率43.85\%。四 、
勞基法退休給付執行面之階層化效果根據本研究發現企業別與退休給付之
間產生了一階層化效果,除公營事業單位和大型民營企業外,大多數勞工
無法領到勞基法所規定之退休金,不論在給付件數上(詳見表6.3),或給
付額度上(詳見表6.4),小規模的企業都無法落實。性別與退休給付間亦
產生了階層化效果,在給付件數上,女性只佔15\%左右,其餘高達85\%皆
為男性。 /
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公營事業人員退休制度月退俸或一次退之決定因素-以T銀為例 / The determinants of pension choices of public enterprise employees: one-time-given system or monthly-given system鄒桂蓉 Unknown Date (has links)
退休金係勞動者老年生活保障重要之一環,所以勞工退休金應該要讓勞工領得到,以使其老年生活確實獲得保障為主要目標。由於現階段公營銀行大部分皆已民營化,只留存台灣銀行、土地銀行等少數仍具公營體制之銀行,故本研究主體係以仍屬公營銀行的T銀行全台員工為對象,以調查性研究設計做為取樣之設計方式,藉由問卷調查,分析影響T銀所屬員工選擇月退或一次退的因素究竟為何?以了解其對退休選擇權的認知,並綜合研究結果,期望有助於未來公營事業職工退休金最佳方案之推行。
研究結果發現,制度面、企業經營面及個人背景中的各個面向,會影響事業人員退休制度的選擇,又因2010年於本研究階段時T銀仍處虧損狀態,致選擇勞保者出現正值情形,也影響了其他顯著水準。
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企業規劃企業年金保險之意願分析 / Planning enterprise annuity insurance willingness analysis of enterprise沈志翔, Shen, Chih Hsiang Unknown Date (has links)
為進一步保障勞工老年退休後經濟狀況無虞,維持其原本生活水平,行政院會於2011年12月29日通過《勞工退休金條例》修正草案,放寬企業開辦年金保險條件,企業規模在200人以上者,只要經工會或勞資會議同意,即可開辦企業年金保險,而勞工也可審視其收益狀況,選擇是否將個人退休金專戶轉換為企業年金保險。此項立法通過後,可望帶動壽險公司勞退自提部分企業年金保險商品的銷售商機。
站在勞工的角度來看,任職公司為職工規劃企業年金保險,可以讓員工提早為退休金做儲蓄,更專注於工作做努力。
從政府的角度觀察,為國內勞工做好規劃及監督與把關,更加健全、完善與更多選擇的退休金商品與制度,能給予勞工一個無憂無慮的退休生活,相對的能節省更多可能的社會福利支出,將政府資源投入國家基礎建設與經濟發展中。
站在壽險公司的方向研究,企業退休金市場的經營一直都是壽險公司所高度關注的一個區塊,只要提供適合的商品及規劃,企業為勞工、勞工為自己所提存的保費收入,是每月都會有穩定的現金流入,有利於壽險業做長期的投資規劃,再者透過企業年金保險制度的推廣,能接觸到更多的客戶與更加深入了解客戶的需求,便於設計出市場接受度高的商品,有利提供壽險公司的經營與投資績效。
最後從企業經營面來規劃,實施企業年金保險制度,能替員工提供一個更長久的退休計畫,為企業規劃一個更完善的員工獎勵制度與留才計畫;員工是企業最重要的資產,若未針對企業中的“人”此項有形資產加以運用,企業將不會產生任何無形的超額利益,本文希望藉由對企業年金保險制度之分析與介紹,期有助於國內壽險業發展企業年金保險與企業參酌實施企業年金保險制度之意願研究之參考。 / To have labors adapt to life after retirement, the Executive Yuan approved the Amendment of the Labor Pension Act on December 29, 2011.
From the view of labors, it allows employees to start saving into pension ahead of time and focus more on work if the enterprise that one works for setting out an enterprise annuity insurance plan for its employees.
From the government’s point of view, a good plan with constant monitoring and checking on makes a more complete pension funds system, which provides laborers with a better life after retirement.
For insurance companies, as long as the insurance company provides suitable product and plan, the premium collected from what enterprises invested for employees and labour’ self-contribution will be stable cash flow on monthly basis, which is beneficial for insurance company to draw a long time investment plan.
Finally, in terms of enterprise management, to carry out enterprise annuity insurance will provide employees with a retirement plan with long-term influence and will help to establish a complete reward system and a plan for retaining talent. Through the analysis and introduction of the enterprise annuity insurance in this article, it provides some suggestions for local insurance companies when it comes to develop the enterprise annuity insurance, and also some references for enterprises that are willing to put enterprise annuity insurance system into practice.
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中年的轉折-中高齡工作者勞動參與轉變及退休意向之分析 / The Transition in Middle Age - The Analysis on Labor Force Participation Changes and Retirement Conations of Older Wokers魏海帆, Wei, Hai Fan Unknown Date (has links)
人口老化已是世界許多國家所面臨的挑戰之一,不僅使該國老年人口數增加,也面臨勞動力老化、勞工短缺等情形的發生。從臺灣中高齡者勞動參與情形來看,有許多中高齡工作者會在中年時期逐漸退出勞動市場,與世界各國相較,我國中高齡者勞動參與率偏低,對此,如何妥善運用中高齡人口勞動力愈趨重要。本研究從生命歷程觀點出發,將個人的勞動參與視為連續的歷程,且每個人的就業途徑是相異的,在中高齡階段有些人會選擇退休,有些人則持續在勞動市場內工作,故研究者希望能瞭解影響中高齡工作者持續參與或退出勞動市場的轉變以及個人對未來的退休意向為何,對中高齡者勞動參與情形及退休意向有更多的認識。據此,本研究目的在於:一、瞭解中高齡者勞動參與之情形,並進一步探究持續工作的中高齡者在這四年間的工作型態、職業別、行業別以及受僱身分改變之情形。二、分析影響2003年至2007年中高齡工作者持續參與或退出勞動市場之轉變的因素。三、探討目前勞動市場中高齡工作者之退休意向情形,進而分析影響個人退休意向之因素。四、依據研究成果提供相關之建議,供社會工作實務界及政策制定者做參考,以擬定相關中高齡就業之政策。
本研究透過衛生福利部國民健康署所進行的「臺灣地區中老年身心社會生活狀況長期追蹤調查系列」2003年第五主波調查資料以及2007年第六主波調查資料進行分析,主要分析可分為三個部分:第一部份係分析中高齡者2003年至2007年勞動參與的情形,研究對象為2003年50歲至64歲到2007年時為54至68歲的中高齡者,共2,207位;第二部分則分析影響中高齡工作者勞動參與轉變的因素,研究對象為2003年50歲至64歲有工作的中高齡者,分析的樣本數共1,194位;最後,主要係分析影響中高齡工作者的退休意向的因素,研究對象針對2007年54歲至68歲有工作的中高齡者進行分析,有效樣本數為1,017位。本研究使用SPSS 20.0統計軟體,以描述性統計、卡方檢定、簡單迴歸分析和邏輯迴歸分析等統計方法進行分析。綜合研究主要發現,可得到以下結論:
一、在2003年至2007年這四年間,中高齡工作者在此階段逐漸離開勞動市場;而持續就業的897位中高齡者,在職業別的改變幅度較大,工作型態的改變則較小。
二、影響中高齡工作者勞動參與轉變的因素包括:中高齡者2003年時的年齡、性別、婚姻狀況、自評健康狀況、受僱身分,以及2003年至2007年自評健康狀況轉變和老年經濟保障轉變等因素的影響。
三、影響中高齡工作者退休意向的因素包括:中高齡者2007年時的自評經濟狀況以及領取退休金等因素的影響。
依據本研究發現,研究者提出四點建議,作為未來擬定相關中高齡就業政策之參考:一、學習日本制定「中高齡者雇用法」,延長我國退休年限,並善用過渡性工作的概念,減少中高齡工作者在65歲之前退出勞動市場。二、設立中高齡人才中心,培養中高齡者的第二專長,提供多元的就業管道,並降低年齡歧視的刻板印象。三、經濟安全保障是中高齡者最關注之部分,應促進個人在退休前做好財務規劃,讓中高齡者退休後有穩定的經濟來源。四、培養個人的嗜好及興趣,並辦理退休準備教育的課程或方案,為個人退休後生活做好準備。 / Aging population has been a severe challenge for many countries in the world, it’s not only lets seniors increasing in the country but also faces the problems in aging labor force and labor shortage. From the situation in Taiwan older labor force participation , many of the workers will exit the labor market gradually. In comparison with each country in the world, the older labor force participation in our country is slightly low; thus, it is more important how to appropriately handle older labor force. This study start from the perspective of life course, and view the individual labor force participation as the continual course, and everyone’s employment pathway is different, someone in older will choose to retire, and someone continues to work in the labor market; therefore, this study hopes to understand the factor to affect the changes in the older workers continue to participate in the labor market or exit it and individual’s retirement conations in the future. There are four purposes in this study. First, to understand the situation in older labor force participation, and then discuss the conditions in older workers’ work styles, occupations, industries, and the changes in employee and employers identification from 2003 to 2007. Second, to analyze the factor to affect older workers continue to participate or exit the labor market from 2003 to 2007. Third, to discuss the circumstances in the older workers’ retire conations in current labor market. Last, according to the suggestions from the study results, providing the social workers and policy-makers a reference to draw up a policy concerned to older employment.
This study analyzes through the Health Promotion Administration, Ministry of Health and Welfare’s “Survey of the older in Taiwan” in 2003 the fifth wave survey information and 2007 the sixth wave survey information, and can divide into three parts. The first part analyzes the situations in older labor participation from 2003 to 2007 and the subjects are the older from 50-64 years old in 2003 to 54-68 years old in 2007, and total 2,207 people. The second part analyzes the factors to influence the changes in older workers’ labor force participation, and the subjects are the older who were 50-64 years old, and total 1,194 people. The last part analyzes the factors to influence the retire conations to older workers, and the subjects are concerned to 54-68 years older who have jobs, and the valid samples are 1,017 people. This study uses the statistic software, SPSS 20.0, and analyzes with some statistic methods like Descriptive Statistic, Chi-square Test, Simple Linear Regression and Logistic Regression Analysis.
According to research results, we acquires following conclusions. First, during 2003-2007, the older workers gradually exit the labor market. In contrast, the 897 elder workers who choose to obtain employment fluctuate in large amount in occupation, and in small in work style. Second, the factor to influence the changes in older workers’ labor force participation include the older age, sex, marriage, self-heath condition, employee and employer identification in 2003, and the transition in self-health condition and senior economic guarantee during 2003-2007. Third, the factor to influence the retire conations to older workers include the older self-economy condition, the amount of pension in 2007.
According to the study results , I come up with four suggestions to make references for drawing up older employment policy in the future. First, to emulate Japan to enact “Law Concerning Stabilization of Employment of Older Persons”, extending the retire age in our country, and make good use of the concept of transitional job so as to decrease the number of older workers to exit the labor market. Second, to establish the older human resource center , cultivating their second specialty, providing a diverse employment channels with the view to decreasing the stereotype in age discrimination. Third, economic safety guarantee is the most concerned part of all, and we should facilitate each individual to make good financial plan so that the older may have stable economic sources after retirement. Last, to cultivate individual’s hobbies and interests and transact the courses or projects of retire preparation education for the purpose of make perfect ready for retired life.
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臺灣、德國與美國企業退休給付法制之比較研究 / A Comparison of Legal Systems of Supplementary Pension Plans in Taiwan, Germany and the United States林炫秋 Unknown Date (has links)
老年所得保障的問題,是所有工業化國家所共有的社會問題。臺灣、德國與美國為了解決這個問題,基本上都是採用所謂的「三層保障的模式」。第一層保障為國家所建立的強制性社會保險制度,第二層保障為企業或雇主所設立的企業退休給付制度,第三層為個人的自我預護(包括儲蓄、保險、置產等)。本文主要是探討第二層的「企業退休給付制度」之法律問題。臺灣的「企業退休給付制度」(也稱之為「企業退休金制度」),是採強制性為主,自願性為輔的雙軌制度,自願性制度所佔比例無足輕重。在強制性制度中的實施型態是採「單數型態」,而且由「單一組織」承擔實施。美國的「企業退休給付制度」稱為「年金(退休金)計劃(pension plan)」,德國的「企業退休給付(betriebliche Altersversorgung)制度」也稱為「企業年金(Betriebsrenten)制度」。這兩個國家向來都是採用自願性制度,「實施型態」與「實施機構」也都是採「複數型態」。
關於企業退休給付的法律保障,臺灣於1984年在勞動基準法中納入「退休規定」,對勞工退休金制度的設立、實施型態、實施機構、財務準備與給付內容皆制定最低的法律標準,然而對於勞工的退休金期待利益如何保障與雇主陷於支付不能時退休金請求權如何保障等重要問題,皆欠缺規定。德國於1974年制定「改善企業退休給付法」,採有限度的立法,對已設立的企業退休給付制度制定最低法定基準,特別注重「退休給付期待利益之保障」與「退休給付支付不能時之保障」;同一年美國也制定「勞工退休所得保障法」,採取全面性的立法,不僅注重「勞工退休給付權利之保障(包括對退休給付期待利益之保障)」,也同樣針對「退休計劃之終止與支付不能的情形」設有特別的保障。
本文主要是以臺灣的「勞基法退休規定」,德國的「改善企業退休給付法」與美國的「勞工退休所得保障法」等法律規定為基礎。針對同一問題,分別探討臺灣、德國與美國的法律制度。第一節首先探討企業退休給付制度之歷史發展,企業退休給付制度究竟如何形成?如何逐步擴展?法律如何回應?在立法之後又面臨何種問題?第二節首先討論退休給付制度的核心法律概念,以及其如何與雇主的其他給付相區別。接著進一步探究勞工請求雇主給付退休金之法律基礎為何?然後再探討企業退休給付之法律性質。第三節分析企業退休給付制度,以何種型態實施,如何運作,在組織上產生何種法律關係。第四節探討企業退休給付的財務準備。第五節以給付為中心,探討企業退休給付的一般法律保障,包括:請求退休金的法律要件為何?請求範圍如何決定?如何與社會保險給付整合?如何支付?在面對通貨膨脹壓力時又如何因應?第六節探討企業退休給付期待利益如何保障之問題,詳細探討德國與美國為何要保障退休給付期待利益?在何種情形下,退休給付期待利益不可喪失?勞工退休時,退休給付期待利益如何實現為退休給付,如何計算其數額?勞工離職時,可否一次結清將來的退休給付權利?勞工轉換工作時,退休金債權是否可隨同移轉?最後一節探討退休給付發生支付不能之情形時,有何解決辦法?第五章比較三國退休給付法律制度有何異同?有何優缺點?並檢討行政院勞工委員會所提的「勞工老年附加年金保險險制度」草案,與「勞工退休金條例草案」之優缺點,並探討我國勞工退休金制度法律改革是否存在其他不同的途徑。?最後一章總結前面各章之研究所得作成結論。 / Old-age income security is a sharing social problem of all industrialized countries. 「Three tiers (pillars) of economic security」 has been used for solving this problem in Taiwan, Germany and U.S.A. The first tier is obligatory social insurance system established by the countries; the second tier is the composition of “supplementary pension plans” created by companies or employers; the third tier is personal advance arrangements (include saving, purchase of insurance, investment, etc.).
This dissertation concentrates on the legal protection of supplementary pension plans. The supplementary pension plans in Taiwan is a double-track institution. While the voluntary part of it is rather insignificant, this institution is mainly in obligatory part. This obligatory supplementary pension plans is designed to be only one type - defined benefit plans, and there is only one designated funding agency - the Central Trust of China.
In U.S.A. the supplementary pension plans used to be called “private pension plans”; in Germany the supplementary pension plans used to be called “company pensions (Betriebsrenten)”. These two countries adopt voluntary institutions. The types and funding agencies of their supplementary pension plans are plural.
In order to protect the rights of pension, the relevant laws were enacted in Taiwan, Germany, and U.S.A. Regulations about employee retirement benefits were included in the “Labor Standards Law” enacted in 1984 in Taiwan. These regulations created minimum standards for the establishment, requirement of benefit, funding and funding agency, benefit formulas of retirement plans. However these regulations lacked protection of pension expectations and rights to pension against insolvency or bankruptcy of supporting employers. In Germany the relevant regulations about supplementary pension plans are to be found in the “Act on Company Pensions” in force since December 1974. This Act regulated very limitedly. It established minimum standards for company pensions, especially relating to protection of pension expectations, and pension benefit rights against insolvency of supporting employers. In the same year the “Employee Retirement Income Security Act” of 1974 (ERISA) was enacted in U.S.A.. This comprehensive employee benefit law not only stressed on protection of employee benefit rights (including protecting vesting right), but also created insurance for pension plan terminations.
This dissertation mainly compares the legal institutions relating to supplementary pension plans in Taiwan, Germany and U.S.A. on the basis of the above statute laws relating to the supplementary pension plans of these three countries.
Chapter 1 is the introduction of this research. Chapter 2、3 and 4 discuss the legal institutions relating to supplementary pension plans of these three countries. In each section of each chapter the same problems are discussed. Section 1 provides an overview of the historic background of supplementary pension plans and development of relevant laws, including how the supplementary pension plans have formed and expanded, how the law regulated, and problems that have been caused after enactment of the law relating to supplementary pension plans. Section 2 firstly discusses the core legal concept of supplementary pension in each country, and how it differentiates from other benefits of employers. Then this section probes into the legal bases of supplementary pension claims and the characteristics of supplementary pension. Section 3 analyzes different types of supplementary pension plans, how they operate, and legal relations that have been produced. Section 4 explores pension funding. Section 5 discusses the general legal protection of pension benefits, including participation, requirement of benefit, payment of benefit. The question of how supplementary pension integrates with social security benefit and counteracts the effect of inflation is also discussed. Section 6 discusses how the relating laws of supplementary pension plans protect pension expectations, why the laws of Germany and U.S.A. protect pension expectations, when the pension benefit rights are nonforfeitable, how the nonforfeitable benefit is accrued, under which condition a nonforfeitable benefit can cash out, and whether the nonforfeitable benefit is portable when the employee changes the job? The last section discusses the legal protection against insolvency of employers or termination of pension plans.
After comparing the supplementary pension plans and its legal protections of Taiwan, Germany, and U.S.A.,chapter 5 examines advantages and disadvantages of the two recent drafts of supplementary pension plans reforms proposed by CLA (Council of Labor Affairs)in Taiwan. One is “Draft of the Old-age Supplementary Insurance of Employees” , and the other is “Draft of Employee Pension Act “ . The possibilities of having other ways for reforming supplementary pension plans institution of this country is also discussed in this chapter. The last chapter puts research results of the preceding chapters into a conclusion.
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勞工退休基金監理會行政法人化之研究陳立儒, Chen, Li-Ru Unknown Date (has links)
為照顧勞工退休後之生活,我國設有勞工退休金制度,要求雇主按月提撥一定比例之勞工退休準備金,以作為將來勞工退休時給付之用。此由雇主按月提撥之準備金匯集而成者,即為勞工退休基金。勞工退休基金所肩負之任務,乃勞工退休金之「保值」與「增值」,以確保勞工之退休生活。然而,目前管理、運用勞工退休基金之主管機關,乃行政院勞工委員會下設之勞工退休基金監理委員會,為一任務編組,其所有之業務皆由勞委會各處、室之人員兼任。因此,其專業性有所不足;此外,其易受政府政策影響,故獨立性亦有所不足。凡此種種,實皆為影響勞工退休基金經營績效之重要因素。
晚近,新制定通過之勞工退休金條例,已於民國九十四年七月一日正式施行。其將立法前事業單位提撥準備金帳戶之方式,改為勞工個人退休金專戶之方式;並將先前「確定給付制」改為現行之「確定提撥制」。如此,則退休基金管理、運作之良否,將直接攸關全國數百萬勞工之退休權益,其影響不可謂不大。因此,如何確保基金之適正管理與運用,並同時兼顧安全性與收益性,即為將來勞退基金監理會組織設計上首要之點。目前提出於立法院審議中的勞工退休基金監理會設置條例草案,計有行政院提出的行政法人版本,以及立法委員提出的行政機關等版本。然經本文分析之結果,認為行政法人之組織型態,應為較值得考慮之選項。
是以,本論文關注之重心遂集中於,如果將上開勞工退休基金監理會之組織型態,改為行政法人之型態的話,是否即可達到排除上述退休基金經營與管理上之障礙,而確保基金之適正管理與運用,並同時兼顧安全性與收益性之目標?事實上,將某些行政部門法人化,並不等於將產生行政業務或事務減量及提高效率之結果。問題不在法人化本身,而係在於法人組織、財務及營運等內容設計。而目前行政院版勞工退休基金監理會設置條例草案(民國九十四年三月三十一日行政院會通過;同年九月二十三日交付立法院法制、財政、衛環委員會聯席審查)其內容設計,是否能適切地達到改制行政法人化之目的;抑或其只是新瓶裝舊酒,了無新意?亦為本文所斟酌、考量者。本論文透過對我國行政法人制度之理解與分析為基礎,進而對勞工退休基金監理會行政法人化之方向,以及設置條例草案之規定,提出個人之研究發現與建議。希冀能對將來勞工退休基金之管理、運作,提供、創造一個更有利之條件與環境。
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探討美國強制實施 XBRL 標準對於價值攸關性之影響 - 以退休金會計為例 / EXPLORING THE ASSOCIATION BETWEEN THE MANDATORY ADOPTION OF XBRL AND VALUE RELEVANCE - A PENSION ACCOUNTING EXAMPLE IN USA白峰瑞, Pai, Feng Jui Unknown Date (has links)
先前研究指出,財報資訊使用者難以使用確定福利計畫制退休金的資訊,其原因可以歸因於退休金會計的複雜性。在後SFAS 158 時期,由於先前僅揭露的退休金負債已認列於資產負債表上,使得退休金資訊的價值攸關性有所提升。然而有研究指出,額外攸關的資訊依然僅在附註揭露中表達,使得XBRL在能否進一步提升該價值攸關上有可以著墨的空間。本研究探討美國SEC XBRL 強制適用是否能提升確定福利計畫制退休金資訊的價值攸關,以及 XBRL財報的特性是否會影響該價值攸關。實證結果發現,美國SEC XBRL 強制適用提升了提撥狀況的價值攸關。另外,實證結果也發現,GAAP 分類標準概念的數量和提撥狀況的價值攸關有負向的關係;延伸分類標準概念的數量和提撥狀況的價值攸關有正向的關係。本研究亦指出,SEC XBRL 強制適用對於提撥狀況價值攸關的提升,及XBRL財報特性對提撥狀況價值攸關的影響,會因為不同階段之 XBRL 採用者而有不同的效果。 / Studies show that the information of defined benefit due its complexity, users may not have the competence to process it. In the post-SFAS-158 period, the previously disclosed liabilities of defined benefit now recognize in the balance sheet. Prior studies have already shown an improvement in value relevance. However, studies suggest the relevant information still presents in footnotes. It leaves a place for XBRL for further improving. In this study, I investigate whether SEC XBRL mandatory adoption improves the value relevance of defined benefit information, also whether the characteristics of XBRL file affect the value relevance of defined benefit. The empirical results show SEC XBRL mandatory adoption improves the value relevance of funded status. Also, the number of GAAP Taxonomy concepts is negatively associated with the value relevance of funded status. Moreover, the number of extension concepts is positively associated with the value relevance of funded status. The additional results show the improvements by XBRL adoption and the influence of the number of GAAP Taxonomy concepts and extension concepts are sensitive to different phases of the adopters.
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