本文研究美國退休福利保險公司(PBGC)保險價值的計算,延伸 Marcus (1987)模型,提出狀態轉換過程保險價值模型計算,也就是將市場分為兩種情況,正成長率視為正常狀態,負成長率為衰退狀態,利用狀態轉換過程評價 PBGC 契約在經濟困難而終止和介入終止下合理的保險價值。在參數估計方面,本文以 S&P500股價指數和一年期國庫券資料參數估計值及Marcus(1987)和Pennacchi and Lewis(1994)的方式給定參數,以 EM-PSO-Gradient 延伸 EM-Gradient 方法並以最大概似函數值、AIC 準則和 BIC 準則比較估計結果。最後固定其他參數, 探討狀態轉換過程保險價值模型對參數調整後保險價值的影響之敏感度分析。 / In this paper, we evaluate Pension Benefit Guaranty Corporation insurance values through regime switching models, which is the extension of the models of Marcus (1987). That is, we can separate periods of economy with faster growth from those with slower growth when observing long-term trends in economy and calculate the reasonable PBGC insurance values under distress termination and intervention termination by regime switching processes. We set parameters by estimating S&P 500 index and 1-year treasury bills by EM-PSO-Gradient, which is the extensive method of EM-Gradient and refer the methods of setting parameters from Marcus (1987) and Pennacchi and Lewis (1994). After that, we compare the maximum likelihood estimates, AIC and BIC of the estimative results. Finally, we do sensitivity analysis through given the other parameters and look into what would impact on our models of insurance values when adjusting one parameter.

人力資源是各行政機關、學校的基本要素，也是國家最重要的資產，機關管理的核心。而公務體制中最基層的編制內工友人力管理卻仍未有完整建制，僅依據事務管理規則、勞動基準法及相關行政規定辦理，因此，本研究希望達成的研究目的：1.瞭解事務勞力替代方案、勞動基準法實施前後，工友管理制度的變遷、現況及缺失。2.探討未來工友管理體制因應之道及如何提昇管理工友之行政效能。 本研究透過文獻回顧及管理實務上的問題，以交通部（含所屬各行政機關）的個案分析，對管理者及工友代表進行深度訪談，瞭解工友管理所面臨相關問題與改進建議之看法。 主要之問題為1.工友餉級與薪點問題。2.管理指揮系統紊亂，缺乏有效監督的問題。3.工友名稱問題。4.各類機關工友設置標準仍應全面檢討員額精簡問題。5.工作分配仍有不均，人力仍未充份有效運用等問題。6.工友優惠資遣退休政策推展成效問題。7.勞工退休金制度選擇新制或舊制應注意事項。8.工友建制存廢問題。 我國行政機關工友管理制度之探討經本研究發現，在執行上如從1.技工工友薪資結構改革方案。2.工友管理事項予以統一規範。3.工友名稱4.加強實施員額管制及委託外包。5.改進工作分配。6.鼓勵工友自願退離方案。7.選擇勞工退休金新制舊制注意事項。8.工友建制存廢進行研議。實務面向改善，並針對所發現問題提出研究建議，期使工友管理制度更臻完善。 / Human resources are the fundamental elements of every administrative organization and educational institution, as well as the most essential asset of a country, and the core of organizational management. Under the fundamental organization of public affairs system, the management of maintenance worker is still incomplete, handled only by relevant administrative regulations such as Management Affairs Regulations and Labor Standard Law. Hence, the research expects to achieve the following objectives: 1. Understand Replacement Policy of Affairs Labor, and the transition, current status, and deficiency of maintenance worker management system before and after the execution of Labor Standard Law. 2. To discuss future maintenance worker management system, and ways to enhance the administrative efficiency of maintenance worker management. The research will analyze the case study from the Ministry of Transportation and Communications (including affiliated administrative organizations) through documents and practical management problems. The research will proceeds in-depth interview with the management and maintenance worker representative in order to understand relevant problems encountered in maintenance worker management, and to provide suggestions for improvement. The main problems include: 1. the salary of maintenance worker. 2. Management command chain chaos, lack of efficient supervision. 3. The name of maintenance worker. 4. Overall streamline quota review, and the employing standard of maintenance worker from various organizations. 5. Disproportionate division of labor, inefficient deploy of manpower. 6. The effectiveness of promoting preferential retirement policy of maintenance workers. 7. Notes to consider when selecting new or old Labor Pension Act. 8. The abolishment of maintenance worker system. The research finds that the maintenance worker management system of administrative organizations can be perfected after the improvement from the practical domain, as well as from the suggestions provided for the following problems: 1. Salary structure reform of technician and maintenance worker. 2. Standardized maintenance worker management regulations. 3. The name of maintenance worker. 4. Strengthen quota control and OEM. 5. Improve the division of labor. 6. Encourage maintenance worker to retire voluntarily. 7. Notes to consider when selecting new or old Labor Pension Act. 8. The abolishment of maintenance worker system.

論文摘要: 本研究以現金餘額計劃（Cash Balance Plan）及確定提撥退休金計劃（Defined Contribution Pension Plan）建構出公務人員退撫基金之建議機制，建構之主要目的在於透過第一層現金餘額計劃之利息給付機制降低退休基金利率風險，同時由第二層確定提撥計劃獲取額外退休所得，使雇主與員工在双層式退休金計劃下，同時承擔投資風險，以降低基金利率風險並同時滿足適當退休所得保障。本文在現金餘額計劃不同控管年限及利息給付假設下，模擬超額積蓄（Overfunded）基金與不足額積蓄（Underfunded）基金執行資產負債管理（Asset Liability Management）所需存續期間，同時模擬双層式退休金計劃提供員工之退休所得替代率，研究結果發現： 1、超額積蓄基金及不足額積蓄基金均可以在目前資本市場中找到符合所需存續期間之資產投資。在控管20年限內，超額積蓄基金所需存續期間在-1.71年到0.39年之間；不足額積蓄基金所需存續期間在4.68年到8.31年之間。 2、退休基金越接近超額狀態越有利於資產負債管理。當基金積蓄狀態越接近超額積蓄時，基金負債與資產的比例較不足額積蓄基金低，故資產負債管理所需存續期間較短，對於基金能夠控管的年限也越長。 3、雇主可透過現金餘額計劃利息給付機制執行百分之百免疫策略。雇主可利用現金餘額計劃利息給付依據外部債券利率為參考依據的特性，鎖定債券利率，達到資產負債管理百分之百免疫效果。 4、現金餘額計劃執行百分之百免疫策略情況下，45歲以下公務人員採行自動選擇投資基金（Default Fund）為高風險投資基金，自動選擇提撥率（Default Rate）為每月薪資5.08﹪，可使員工達到適當所得替代率保障水準。 / Abstract This thesis proposes an new alternative two-tier pension composed of Cash Balance Plan (CBP ) and defined contribution pension plan to the traditional defined benefit pension plan of Taiwan Public Employee Retirement System(TPERS). In order to decrease the interest-rate risk of the pension fund and to provide additional retirement income protection, we utilize the credit rate mechanism of CBP and supplement CBP with additional defined contribution plan. We investigate the Asset-Liability Management (ALM) for TPERS and calculate the liability duration under different time horizons, interest credits of CBP. We also simulate the replacement rate of the two-tier pension plan under different contribution rates, and investment returns. The results are as follows: 1、Given the twenty-year time horizons, the asset duration of overfunded plan ranges between –1.71 years and 0.39 years, whereas that of underfunded plan varies from 4.68 years to 8.31 years. In this case, the requirements of asset duration can be satisfied in the Taiwan Capital Market. 2、The overfunded pension plan has higher probabilities to meet the requirements of asset duration. Therefore, we suggest that the fund manager can increase the asset allocation percentage of external fund management in order to improve the long-term returns. 3、Perfect matching of pension fund can be achieved by matching the yield of securities to interest credit under CBP . In addition, we suggest that the interest credit of the new labor contracts should take the trend of the current interest rate into consideration. 4、Replacement rates provided by CBP for woman range from 19.05﹪ to 45.70﹪and from 20.86﹪to 50.05﹪for man assuming the interest credit rate is 5.2%. To increase the retirement income, the defined contribution plan provide additional replacement rate between 13.56﹪and 162.96﹪for woman and between 14.85﹪and 178.42﹪for man assuming the employee can contribute 3.08 percent to 13.37 percent of regular salaries and investment returns are from 4 percent to 8 percent .

我國的人壽保險市場，隨著國際化及自由化趨勢，在主管機關開放國人與外商可在台灣設立公司經營壽險業務之下，已進入了群雄爭霸的狀態。但隨者經濟環境的變遷，微利時代的來臨，導致壽險公司的經營成本大增，經營的方式也發生劇變，近年來卻興起一股併購的風潮；因此，未來台灣的壽險市場，將更重視組織發展及人力資源的最有效運用，以求在激烈的競爭中立於不敗之地。 在政府擴大適用勞基法，將各行業均納入勞基法的規範，其本意是希望能維持和諧的勞資關係，藉以保障弱勢的勞工。民國八十七年四月一日將「保險業」正式納入實施範圍後，在壽險界引起軒然大波，並產生莫大的衝擊，甚至發生外勤職員的街頭抗爭活動。因此，本研究將對勞基法實施的目的與意義作詳盡的分析，期能從勞基法的規範中，尋求壽險公司與外勤職員對壽險業納入勞基法後的因應對策。 壽險公司對外勤職員的「退休規劃」非常重視，若不預先作準備則將措手不及；而退休規劃需要靠「時間與複利」的累積，以彰顯其成果。因此要有外勤職員認同的退休制度，及能符合需要的激勵方式，才能充分發揮人力資源的功效，並為公司創造輝煌的經營成果。 本研究主要探討勞工退休金制度的發展及勞動基準法制定的背景，分析我國勞基法實施的適當性；並以兩個案公司—「南山人壽與ING安泰人壽」為代表，將公司的沿革、經營理念、組織結構與外勤職員的工作特性、薪資及退休制度等作為研究架構，對「外勤職員的退休制度」作相關的實證分析，評估勞基法適用壽險公司外勤職員之衝擊程度及後續影響，作成結論並提出建議供相關單位參考。 關鍵字：外勤職員、退休制度、勞基法、南山人壽、ING安泰人壽 / Following the trend of internationalization and deregulation, many new life insurance companies were set up in Taiwan under such circumstances. As a result, competition intension was driven all around the market. In view of the changes of economic conditions and profitability, which are increasing the operation cost, life insurance industry move towards the industry realignment as well as arising mergers and acquisitions. More than ever, life insurance industry shall enhance not only the development of organization but also the efficiency of the use of human resources in the future to retain the business profit as the competition intensifies. In consideration of the labor relationship and benefit, the Labor Standards Law in Taiwan was announced by the government. Insurance industry has also been applied since April 1st , 1998 but made a serious impact in life insurance industry even caused the demonstration of outdoor employee. This paper is trying to analyze the problems of current implementation for Labor Standards Law and hope to purpose the solution regarding the application of outdoor staff for life insurance companies. Life insurance companies should specifically focus on the retirement plan for outdoor employee in advance. The benefit of retirement plan is based on the accumulation of time period and compound interest . Therefore, the retirement scheme should encourage outdoor employee to meet with requirement of incentive system and to receive more efficiency in using human resources as well as to optimize their creation of successful performance. The purpose of this paper is to review the development of labor pension scheme and to analyze the appropriateness for the implementation of Labor Standards Law. This paper uses two real cases as sample: Nan Shan Life and ING Antai Life on the basis of their history, operating concept, organization and the specialty of outdoor employee to study for the retirement scheme of outdoor employee in life insurance industry. This paper also evaluates the impact and influence for the application of outdoor employee under Labor Standards Law for life insurance companies to provide conclusions and recommendations for reference in this aspect. Keywords : outdoor employee, retirement scheme, labor standards law, Nan Shan life insurance, ING Antai life insurance

我國勞工退休金制度自勞基法制定至今已滿20年，自實施後衍生的諸多問題即使其為勞資雙方持續不斷爭議焦點，由最早的雇主恩給制的設計，中間經過公積金制、社會保險附加年金制、個人帳戶制以及三軌制等諸多不同轉折。而影響退休金改制方向力量則包括了政治經濟社會外在環境轉變的推力以及政策中重要參與者即國家、資方以及勞工力量彼此間的角力狀況。 本研究將勞工退休金改制發展涵蓋之時間階段劃分為2個觀察點與3個觀察階段，2個時間點分別為1984年勞基法制定通過之時與2001年8月召開的經發會中勞資政三方針對退休金改制方向的角力。三個階段則分別為：第一階段自1984年台灣第一個勞工運動組織台灣勞工法律支援會的成立至1993年政治民主化時期開始為止，通稱為政治自由化時期。第二階段自1993年政治民主化時期開始至2000年民進黨贏得總統大選新政府上台為止。第三階段則是由民進黨上台執政至經發會的召開為止。 本研究目的在審視自1984年勞基法制定並訂定退休金相關規定開始至2000年政黨輪替後經發會召開在其中形成勞退金重要改制方向為止這段時間退休金改制發展狀況。而作為一政治經濟分析性質，重點則置於兩個主要部分：第一部分在於分析各不同時間階段中外在經濟環境因素如何來影響退休金改制方向形成。第二個主要部分則針對各個時間階段中實際政策角力場域中的重要參與者，包括政府官僚所代表的國家部門、企業力量以及勞工團體彼此互動情況加以檢視，進而分析退休金改制方向如何在其互動中形成及產生。 由國家本身在退休金政策中的自主性來看，本研究發現威權時期國家在政策決定上自主意志的貫徹相對來說是較為輕易的，但進入民主化時期後這種情況開始產生了重大的轉變，國家利益與個別利益團體之利益開始出現相互滲透的情況。甚者當國家部門彼此之間出現政策方向或價值爭議時，加上外部利益團體影響力的舉足輕重，國家自身自主性即開始變得難以釐清，作為一個制衡角色的功能也開始趨於削弱，而放任由參與勢力自行角力迴避本身決策者及守門員的角色。而勞資政角色間實力消長仍處於轉變之中，當可作為往後階段持續觀察的重點。

本文探討退休金發展程度與投資策略對股票市場發展的影響，並同時採用「縱橫門檻迴歸模型」（panel threshold model, PTM）及結合縱橫門檻模型與穩健迴歸的「穩健縱橫門檻迴歸模型」（robust panel threshold model, ROPTM）來研究此一議題。我們用退休基金投資證券市場的金額佔總額的比例為分類標準，將樣本分為高投資比例與低投資比例兩部分。對部分OECD國家及台灣的panel data分析後之結果顯示：在股票市場方面，若基金採高投資比例之投資策略，則退休金發展或投資股市比例越高，越能促進股市發展；採低投資比例策略的基金，對股市發展的影響並不顯著。 / This paper analyzes the impact of pension fund investment on securities markets using a panel threshold model (PTM) and a robust panel threshold model (ROPTM) which combines a panel threshold model with a robust regression model. We use panel data for some OECD countries and Taiwan to test the validity of our propositions. The data is divided into low and high investment regions based on the value of securities as a percentage of total financial assets of the pension fund. Our results are the following. In the high stock investment region, pension funds have a positive impact on stock markets. Whereas, in the low stock investment region, the positive impact seems to disappear.

2005年陳水扁總統，針對軍公教退休人員之退休金及公保養老給付，得以18％利率辦理優惠存款、降低所得替代率等，要求相關單位提出改革方案。銓敘部經與教育部、國防部及行政院人事行政局等相關主管機關組成專案小組，在公務人員方面擬具「公務人員退休所得合理化改革方案」報請考試院於同年11月10日確定方案內容；至部分執行內涵則於2006年1月5日決議由銓敘部依權責自行負責處理。案經銓敘部邀集相關主管機關開會研商後，決定軍公教人員改革方案於同年2月16日同步實施。 值此，軍公教退休人員多數表達無法接受，組織退休聯盟進行各項訴求與抗爭行動；同時立法院中國國民黨黨團及親民黨黨團多數委員支持退休聯盟之主張，運用預算審查權為手段，燃起本項改革方案再度討論的關鍵力量。 本文採文獻探討法針對公務人員退休所得合理化改革方案進行研究，筆者從相關文獻及媒體的報導中發現，本項改革方案的政策制訂過程乃是以菁英決策的方式出現，主要涉及行政官員、考試委員、立法委員及軍公教退休聯盟之間的互動過程。 爰此，筆者藉由菁英理論的觀點透過David Easton 所提出的政治系統理論為基礎，將「公務人員退休所得合理化改革方案」相關影響政策制訂過程之參與者納入，提出一整合性的研究架構進行論述，並依參與人員為標準，分為行政菁英、立法菁英、知識菁英及標的團體四類，試圖經由本項改革個案的探討，進一步對菁英理論相應於政策制訂過程有較為深入之瞭解。 本文以2005年9月陳總統對外界作出「政策」宣示，迄至2008年1月立法院第六屆立法委員任期屆滿止，為研究時間範圍。首先對政策制訂過程與菁英理論進行探討，並將四類菁英就其角色與影響政策制訂的方式與策略加以論述；其次對本項改革方案制訂過程及主要爭議作詳細闡述；接續對四類菁英運用之策略進行分析；最後作出結論，整合歸納前述之研究內容，提出研究發現與後續研究之建議。

82年台灣已邁入「高齡化」的社會型態，到了96年底時老年人口占人口比例達10.2％。另根據台閩地區2007年簡易生命表台灣男性平均餘命為75.46歲，女性為81.72歲，平均78.38歲，因應台灣進入高齡化及少子女化社會，如何讓勞工安享在60歲以後平均有18多年無工作收入的老年生活，已成為當前最重要問題。 為落實老年照護制度，增進勞工退休權益，陸續完成了勞工退休金條例、國民年金法及勞工保險條例修法之工作，其中將於98年1月1日實施勞工保險老年給付年金制，考量勞工保險已實施50多年，許多資深勞工已符合或將符合老年給付條件，且國人多具「入袋為安」之傳統觀念，在兼顧勞工權益及制度穩定之原則下，採現制一次給付與年金制併行方式，賦予現有被保險人於退職時選擇請領現制或新制之權利。 藉由本研究的撰寫，針對勞工保險老年給付選制行為三大變數，模擬試算出各種組合變數下的理性選擇建議，讓即將辦理退休的勞工能夠更明確更瞭解兩種給付的不同，並做正確的選擇，以確保退休生活品質。 本研究建議增加勞工保險老年給付選制及國民年金給付條件，做為將來修法的參考。 / Abstract In 1993, Taiwan entered the state of aging society. By the end of 2007, the elderly population above the age of 65 years accounted for 10.2% of the total population. The 2007 life table of the Taiwan-Fukien Area gave the life expectancy of 75.46 years for males and 81.72 years for females, averaging 78.36 years for both sexes. How to assure the laborers to live happily in their old age for an average of 18 some more years after retirement without job and incomes in an aged and fewer-children society has become an important issue. To realize the care system for the elderly, and to improve the rights and interests of the laborers after retirement, work has been done to enact the Labor Pension Act and the National Pension Act, and amend the Labor Insurance Act. The Labor Insurance Old-Age Pension system will be implemented in January 2009. The Labor Insurance has been in operation for more than 50 years. Many elderly laborers are eligible to or about to be eligible to the old-age payment. In line with the traditional concept of “safer to have cash in pocket”, and taking in mind the rights and interests of the laborers and the stability of the system, the old-age pension system will have concurrently either the “one-time payment under the current system” and the “monthly pension” system in practice. The retirees will have the choice of either the current system or the new system. The present study uses three variables in the choice of the old-age pension system to simulate the ideal choice and make recommendations under various combinations of variables to help laborers about to retire correctly understand the pros and cons of the two different payment systems and thus to make correct choice, and to assure the quality of their retirement life. The study recommends that, for the future amendments of regulations, more alternative systems for choice for old-age payment and more conditions for the national pension system be made available. Key words: Labor Insurance, National Pension, Labor Pension Act, Labor Standards Act

近年來由於醫療技術之進步再加上物價不斷調漲的影響，使得老年人在退休時需要更多的財富來因應及保障基本的生活支出，故退休規劃對於老年人而言是個不可不重視的議題，且年金保險的設計就是在保障老年人的經濟生活不虞匱乏的一種方式，故本文主要採取之策略為自我資產配置一段期間後再將所有的財富轉換成年金。本篇使用靜態及半動態式的資產配置並配合退休者的風險容忍程度，找出退休者在退休後最適的投資策略及最適購買年金保險的時點。本文中，風險控制之設定乃是採用尾端條件期望值(CTE)的概念，且會設定兩種不同的目標函數，一個為有考慮遺產動機之函數，另一個則無考慮，最後再找出各個之結果。最後，本文也有考慮兩個比較符合實務的例子。第一，當保險公司銷售年金商品時加入附加費用率，對於退休者最適年金化年齡之影響。第二，實務上，一般退休者對於自我資金上的運用可能會拆成兩部分，一部分之資產用於購買年金保險，剩下另一部分為自我做資產配置，最後再比較此策略與全部自我資產配置再年金化策略之結果。

國民中小學教師的平均退休年齡逐年下降，在這群退休教師當中，有不少身體健康且熱心公益的人，鼓勵他們回到其最熟悉的校園擔任志工，不僅可協助退休教師適應退休生活，更能發揮其所長，改善學校人力不足的現象。本研究係以Ajzen (1985)的計畫行為理論(The Theory of Planned Behavior)為架構基礎，以增進和維持退休教師參與學校志工的意願為主題，整合高齡志工參與動機和相關研究，建構一個對於退休教師參與學校志工行為意向具有預測及解釋力的「學校志工參與行為意向模式」；同時並透過與幾所國中小行政人員和退休教師的深度訪談，從多元角度瞭解影響退休教師參與學校志工的原因，藉以改善這些影響因素，提高退休教師回來學校服務的意願。 經結構方程式模型(Structural Equation Model, SEM)分析方法驗證本研究所建構的「學校志工參與行為意向模式」，和深度訪談分析的結果，本研究發現「行為控制知覺」對於退休教師擔任學校志工「行為意向」的影響最重要，「主觀規範」影響較小，「態度」則無顯著影響，並且在「行為控制知覺」中又僅有「自我能力」具有顯著的影響，表示政府在招募退休教師回來服務時，以促使退休教師覺得具有擔任學校志工的自我能力最為重要，主管機關可以透過宣導擔任學校志工毋須太多的時間與體力、並依據他們的專長、興趣等需求分配工作，提高退休教師回來服務的意願。同時透過深度訪談結果發現，「與原服務學校或過去同事的情感連結」以及「具有被學校需要的感覺」兩項心理層面因素，亦會對於退休教師參與學校志工的意願產生影響。 本研究建議學校單位可透過設立退休聯誼會辦公室、邀請退休教師回來參與學校活動等方式，維繫退休教師與學校之間的情感；並經由多方管道傳達學校需要退休教師協助的訊息、肯定與感謝退休教師的貢獻，使退休教師產生被需要感，提昇回來學校服務的意願。對於政府推行的「退休菁英風華再現」計畫，在計畫內容方面則建議應讓可受到計畫獎勵的志工服務項目範圍擴大，並且降低對於退休教師的津貼補助，將其用於替退休教師購買意外保險、辦理志工學習成長課程等志工福利，鼓勵更多教師願意回來學校服務；同時並透過適當誘因設計如敘功嘉獎，鼓勵承辦此項業務的行政人員積極邀請退休教師回來學校服務。 / In recent years, the average retirement age of teachers in elementary and junior high school has declined. Many retired teachers are still healthy and warmhearted. If we could encourage retired teachers to serve as school volunteers, not only their lives could be more fulfilled, but also the schools could benefit from their professional specialty and then improve the situation of insufficient human resources. This thesis examines the antecedents of the voluntary behavior of retired teachers in the context of an integrated behavioral model that incorporates a wide variety of important factors from previous researches on volunteer behavior into a single theoretical framework provided by the Theory of Planned Behavior. The model was tested using data from a sample of 219 individual respondents by Structural Equation Model. Moreover, four voluntary teachers and six school administrators were interviewed to thoroughly explore factors affecting the success of the “Voluntary Teaching Program” in Taipei County. Overall, the model results indicate that the strongest effects in voluntary behavior of retired teachers are due to behavioral intention, perceived behavioral control, and subjective norm. The key determinant of perceived behavioral control is self-efficacy, suggesting the more capable a person believes he or she is, the more control the person feels about being a school volunteer. Thus, policymakers should constantly devote efforts at broadcasting the information that serving as school volunteers only need a little time and effort. School administrators simultaneously should allocate voluntary tasks by volunteers’ specialty, interest, and other demands. Moreover, the interviews results suggest that both “the emotions connecting with school and past colleague” and “the sense of being demanded” influence the willingness of retired teachers to serve as school volunteers. Based on the research results, we provide policymakers with specific suggestions on ways to encourage this kind of voluntary behavior. For example, with the design of the Associations of Retired Teachers and regular re-union activities, retired teachers will be emotionally attached to schools. In addition, spread news for asking for retired teachers’ inputs and thank them for their devotion, it will make retired teachers feel needed. About the “Voluntary Teaching Program” policymakers should encourage and reward spiritedly for more voluntary teachers, but reduce the grants, and then utilize this grant budget to give some appropriate welfare resources for voluntary teachers such as labor insurance and some courses for spiritual development. Besides, policymakers should provide a few reward incentives for school administrators to encourage them to invite retired teachers to serve as school volunteers.