年來政府為革新人事行政，積極推行退休制度，使年老公務人員能退休以養餘年，而使青年才俊有登進之機會，使公務人員能保持適當的新陳代謝率，機關能維持活力與朝氣，對於行政效率之提高大有裨益。 我國公務人員退休法自民國四十八年十一月二日公佈迄今，已十載有餘，由於退休給付不足致退休人數未臻理想，未能發揮退休制度之應有功能於是引起社會及有關人士對退休法之注意與批評，本文之撰寫即係基於此一情勢與認識而來，全文凡六章，其內容概略如左： 第一章：緒論，係說明退休制度之意義和功能，從中外學者對退休意義和功用之見解，明瞭退休制度之意義和功用。 第二章：退休制度之歷史背景，首敘歷代與北京政府之退休制度，自秦漢至民初，擇要敘述，以明沿革。再就國民政府時期所建立之退休制度，做扼要分析和比較研究，並就現行退休制度建立之背景，作一扼要說明。 第三章：退休制度之法制體系，係以現行公務人員退休法為基礎，分主管機關，退休人員之資格、退休的種類、辦理退休之程序、退休金之給付，退休金優惠存款等六節加以說明，並在每節後面將目前所遭遇之困難，略作敘述，並試擬改進之意見。 第四章：退休金之籌措，係將退休金籌措之理論，加以扼要說明，並將每一制度之優劣點，加以分析。 第五章：退休制度之實施狀況，本章分三節，分別就中央機關、台灣省政府、台北市政府等三個部門，近年來積極推行退休制度之情形及其績效。 第六章：結論，就退休金之給付，退休年齡，延長服務，優惠存款利息，退休人員之住屋及退休人員之精神生活等問題，提出檢討，並附筆者之看法與建議，作為全文之結論。 本文得於完成，承張師明誠之懇切指導及介紹銓敘部，人事行政局，台灣省政府，台北市政府有關人員給予協助。於撰寫期，承蒙人事行政局副局長馮信孚先生，銓敘部司長李華民先生，台灣省政府人事處科長吳峰堯先生及向延立宁、許南雄、王全錄等幾位學長，提供寶貴之意見和資料。受惠良多，感激之餘，於此謹致謝忱。惟生才疏學淺，能力有限，有愧於張師明誠耳提面訓者良多，謬誤之處，在所難免，企盼諸位師長，先進，多予指導。

目前全球各國都面臨到出生率降低、平均壽命延長以及老年人口扶養比例不斷上升的壓力，臺灣地區社會結構情形亦與世界各國趨勢一致，在面臨高齡化社會來臨同時，依銓敘部官方統計數據顯示，公務人員辦理退休之情形逐漸有改變之趨勢，包括：自願退休人數比例增加、平均退休年齡下降、支領月退休金人數比例增加；此等趨勢，除引起政府注意並著手進行公務人員退休制度改革之規劃，設法延緩公務人員退休年齡為因應，以減輕財政負擔外，亦逐漸受到各方重視，引發各界眾多爭議與討論。有鑑於此，對於影響公務人員退休抉擇改變之因素，實有研究之必要，不僅能作為公務人員退休抉擇之參考，並能進一步提供政府制度改革之建議。 本文嘗試建構一個公務人員退休所得現金流量極大化之模型，以推估公務人員退休所得在退休新、舊制度以及新舊制度過渡期間之增減變化，及其對公務人員退休行為決策之影響。

從台灣的老年人口占總人口比率、平均餘命、年老化指數與老年人口依賴比等重要人口統計指標一直維持增長，而死亡率則逐年下降的趨勢觀之，台灣人口老年化已成為一個持續性的現象，因此更應重視退休理財規劃，確保自身的老年經濟安全。由於台灣對於商業年金保險商品的開放太晚，市場開發與消費者認知不足，國人通常不知年金保險在保障老年生活時，較其他投資商品具有保障活太久的長壽風險的特殊優勢，而未能將年金商品作為退休理財結構的一部份。 本研究將年金保險的購買者依收入分為金融資產3500萬以上的高淨值族群、年所得100萬以上的中高所得族群與月薪3萬至5萬的一般收入族群共三個族群，首先就其退休時所需費用與政府、企業的退休金給付加上自行投資的收益計算其退休金不足度，依各族群資產額度與型態上的特色，分析年金商品提供的經濟安全保障程度與建議的年金配置比例。 本研究架構分為緒論、文憲探討、台灣勞工退休制度介紹、個人商業年金保險商品、年金保險商品配置--個案探討、結論與建議共六章。研究限制有二：一為在退休不足度分析方面，該計算方式未能考慮到政府許多尚未實施的退休金制度，加上勞工退休金條例實施後必須對未來的投資報酬率與通貨膨脹率等作出合理假設，要能夠準確計算出實得退休金金額有其困難性存在。二為在假設投資報酬率時，採用所有資產適用同一投資報酬率僅為計算、分析與呈現上的方便，並不符合現實情況各種資產有自己的風險特性與風險溢酬的情形。 本研究可導出以下七點結論：1. 年金的支付方式是一種趨勢；2. 個人商業年金保險能由自己控制安排；3. 個人商業年金保險是退休規劃的必要配置；4. 退休前假設固定的投資報酬率不符合現實；5. 投資報酬率波動、通膨影響導致退休準備不足；6.擁有年金資產者可支撐長年期的退休生活；7.年金商品配置三大原則：財務能力、財務目的、財務需求 根據本研究資料彙整與個案分析的結果，建議社會大眾正視長壽危機，可以採用本研究的方法計算自己的退休金是否有不足，可以支撐理想的退休生活到幾歲，並從花費面考慮應購買多少額度的年金保險，將保費一併計算進自己的投資組合中。 對於未來的研究方向，後續研究者可針對以下數點建議做進一步之探討：1. 採投資組合分別投資報酬率分析；2. 不同年金商品配置分析；3. 為何民眾尚未將年金列入資產配置；4. 考慮勞保年金化、勞退延壽年金與國民年金的影響。

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。

近年來我國經濟快速成長，社會趨向於更為開放的環境，隨著國民所得上升，人民智 識水準提高，以及企業家體認社會責任的結果，對於保障經濟生活安全的需求日益迫 切。退休金方案即為提供退休後經濟生活保障之重要利器。政府為促進社會安全，乃 制定勞動基準法，對於勞工退休設有專章規定，以立法強制企業建立退休制度。 退休制 度是否健全，能否依照計劃順利實施，端賴企業之財力支應與調配，退休金方案之合 理安排、政府機關之嚴密監督，以及退休金制度觀念之確立與溝通，才能臻於完善。 本文之目的，係探討退休金方案之規劃與管理，並針對勞動基準去及相關法令加以檢 討，以期作為健全我國退休金制度之參考。 本文擬探討退金方案之規劃與基金之管理，主要內容分為：退休金方案設計決策、退 休基金提撥決策、退休基金管理運用決策等主題，並針對現行勞動基準法及相關法令 之疑義，提出個人見解。最後，根據以上之研討作成結論與建議。

工作在現代社會中為個人生活不可或缺的一部分，也因此，參與勞動市場是大多數人所共有的經驗，但勞動參與的行為在今日卻顯得益加複雜。一方面，各種社會因素的交互作用，影響人們的勞動參與行為，一個人可能經歷多次的「進入」與「退出」勞動市場，在「勞動力」與「非勞動力」之間轉移；另一方面，臺灣在歷經數十年來快速且劇烈的社會變遷後，不同出生世代的人們，也都各自擁有相異的勞動參與經驗，而終其一生投入勞動市場的歲月，可能也會呈現相當不同的樣貌。其中，勞動者的勞動參與歷程，深受教育制度與退休制度之影響，因此當我們在檢視臺灣歷年來勞動者的勞動參與歷程變遷時，也必須了解教育制度與退休制度是如何影響其中的改變。 本研究企圖以鉅視模擬（macrosimulation）之途徑，在生命表方法的基礎上建立「工作生命表」（working life table），並以此探究臺灣歷年來工作餘命的變遷。工作生命表在方法論上係屬「多重遞增遞減生命表」（multiple increment-decrement life table），除了死亡的情形，所有成員皆可以在不同狀態間自由進出而改變其身份。在多重遞增遞減生命表中，由於事件轉移率的數據獲得不易，因此以古典之Sullivan盛行率法最廣泛被使用；但由於盛行率法所建構之生命表，可能不足以呈現現實中複雜且變化劇烈的勞動參與歷程實際樣貌，故本研究將使用1979年到2009年之人力資源調查資料，嘗試以間接估計事件轉移率之方法，以瞭解三十年間臺灣在勞動參與歷程的動態變遷過程，期望能找出在既有資料的限制之下，最能夠確實反應勞動者實際勞動參與歷程之變化情形的一套方式。最終，透過工作生命表的建立，並加入教育擴張與退休制度的效應分析，期能對歷年臺灣勞動者工作餘命的變遷，有更深入的了解。

退休制度與社會安全體系之良窳息息相關，在現今政府財政愈見困窘之情況下，世界各國對於退休制度均進行相關之改革，尤其在老年化與少子化衝擊之下，如何建構適當與合理的退休制度，實是政府不得不正視的課題。 我國公務人員退休制度行之已久，最廣為人知的變革即為1995年的退撫新制，近期則為2011年1月1日實施之改革，但是上述兩次修正，均屬對退休法制整體之改革，而國內對於退休法制中的重要制度卻付之闕如；尤其在現行社會環境快速變遷之下，有關退休法制中的傷殘命令退休制度是否應隨之有所修正，值得加以思考探究。 本研究藉由次級資料分析法與歷史文獻回顧法了解傷殘命令退休之立法意旨與制度設計理念，並藉由對政策主管機關人員、各機關承辦退撫業務人事人員以及適用傷殘命令退休制度之公務人員共計9名，從事深度訪談，並以Dunn W. N. (1994)及Poister T. H. (1978)所提政策評估6個一般標準，探討傷殘命令退休制度政策之實際執行情形是否有需要再次修正之必要。研究結果顯示傷殘命令退休之立法意旨為淘汰機關不適任人力，並提升政府施政效能；惟其實施迄今卻開始與實際執行結果產生落差，並據此提出研究建議如下，冀能對退休法制提供若干參考： 一、傷殘命令退休制度之成就要件部分，應適時因應修正公教人員保險殘廢給付標準表；並可設多元評估機制以資認定。 二、服務機關應秉持客觀、中立之立場，審慎評估其工作能力之有無。 三、因公傷殘命令退休之給與標準，可設置分類標準，而非一致擬制為相同年資。 四、因公傷殘命令退休之因果關係認定，可設置客觀專業之審查機制。 五、相關制度變革時，應舉辦座談會，加強人事人員素質，以維護權益。

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.

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

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.