當前我國公務人員退休年金的財政結構因受到人口結構失衡、退休年齡過早、經費不足及世代不均等問題，其財務壓力猶如各國般逐漸顯現，考試院爰於102年4月11日提出「公務人員退休撫卹法」草案，自目前的「85制」逐年延後至「90制」，並調降公務人員退休所得替代率及提高其繳費比率。 由於退休金制度不僅只是員工基本的權益，亦是組織用來留才、激勵士氣等有效的策略工具，公務人員退休制度自100年1月1日修正實施迄102年4月未滿3年又再度提出改革，於組織中扮演的關鍵角色及重要影響力之高階公務人員，對此次退休年金改革其看法與支持度為何，是否會影響其工作意願，對整體退休政策推動具有關鍵性影響。 本研究採用文獻分析法與深度訪談法，就高階公務人員結構、高階公務人員對年金改革整體性看法、退休年金改革主要核心－退休給付及延後退休年齡之分析與影響，綜合深度訪談之結果，探討年金改革對我國高階公務人員之工作意願可能產生之影響程度，然後提出建議。 / Currently, Taiwan’s civil service pension fund is effected by the population structural imbalances, premature retirement age, lack of funds and generational inequality and other issues, financial pressure is gradually emerging as other countries; therefore, the Examination Yuan on April 11, 2013, proposed a draft of "Civil Service Retirement and Survivor Relief Act " which is about to change the civil servant retirement system from the "rule of 85" to the "rule of 90" and furthermore, reduce the income replacement ratio and increase the contribution rate. Since the pension system is not just the employees' basic rights, is also used by organizations to retention, morale and other effective strategies, therefore, after less than three year of amendments implemented since Jan.1, 2011, that Another public service pension reform has been set out for who in the organization plays a key role or has significant influence of senior civil service from their point of view regarding to the retirement pension reform and support on whether they would affect their willingness to work that have a critical impact on the overall policy to promote retirement. This study has adapted the literature analysis and in-depth interview, according to the structure of senior civil service and senior civil servants with holistic view of pension reform, the reform of the retirement annuity main core - Analysis and impact of postpone retirement age and retirement benefits and impact of the results of a comprehensive in-depth interviews to investigate the impact of pension reform on the work of senior civil service intention may arise, and then make recommendations.