Après une introduction générale et un survol de littérature, l’apport de cette thèse est que chaque gouvernement choisit pour son pays le flux de migrants qui maximise le bien-être social. Il s’ensuit naturellement l’introduction du concept de double frontière optimale. Dans un modèle OLG simple à la Galor (1986) avec 2 périodes, 2 pays et offre de travail exogène, le chapitre 2 étudie le rôle des différences d’épargne entre les pays sur l’équilibre stationnaire. Le planificateur social choisit le taux de migration qui conduit l’économie à la Règle d’Or (que les frontières soient coûteuses ou non). Si un pays laisse entrer alors l’autre laisse sortir, mais les taux de migration diffèrent à l’optimum social. Un planificateur mondial choisirait comme les individus. Le chapitre 3 développe un modèle OLG à 3 périodes et 2 pays. En 1ere période les jeunes s’éduquent avec des taux de rendement différent selon le pays, en seconde et troisième période ils offrent du travail endogène. Le taux de migration conduit chaque pays à l’optimum social et est tel qu’un des deux pays souhaite fermer ses frontières avant l’autre. Ces asymétries génèrent des incitations à la migration illégale, et par conséquent les salaires et taux d’intérêt ne s’égalisent pas à l’équilibre post-migratoire.Le chapitre 4 étend le précédent au cas où seuls les adultes sont autorisés à migrer et ajoute un système de retraite. Les pays receveurs souhaiteraient accueillir plus de migrants que les pays d’envois ne souhaiteraient en laisser partir. Le choix individuel de migration repose davantage sur un choix d’éducation des enfants que sur le choix de bénéficier d’une retraite. Ce résultat contredit la littérature sur ce point. / After a general introduction and a literature review, in a 2-country OLG model, this thesis considers a non yet studied case where each government chooses for his country theflow of migrants that maximizes the post-migration social welfare. Since decision flows are unilateral, it naturally follows the introduction of the concept of optimal two-sided-borders. In a simple OLG model à la Galor (1986) with 2 periods, 2 countries and an exogenous labor supply, Chapter 2 examines the differences in optimal migration flows when countrydiffers in time preferences. With or without costly borders, optimal flows that lead the economy to the Golden Rule differ, so that one country closes its borders before the otherone. A world social planner would make an opposite migration policy compared with the country-specific social planner. Chapter 3 develops an OLG model where young train and get the return to education next period, adult and old endogenously work. The optimal migration rates leading to the social optimum of each country differ. These asymmetries generate incentives for illegal migration, hence wages and interest rates do not equalize in the post-migration equilibrium. Chapter 4 extends the previous by introducing a pension system. If by the law, only adults are allowed to migrate, then the receiving country want to attract more migrants than the departure country would let go. The individual choice of migration depends more on the children education than on the retirement benefit choice. This result is not in line with the existing literature. The Welfare State is not the first reason for which migrants leave their country.

我國人口老化速度較歐美先進國家均為快速，加上傳統倫理觀念式微，為完整照顧老年人退休後的生活，使得國民年金的開辦勢在必行。近年來，社會福利政策常成為政黨的訴求，政黨輪替後，新政府重擬國民年金開辦方案，提出結合公積金與社會保險精神的「國民年金儲蓄保險案」（通稱甲案），及以稅收制為主軸的「全民提撥平衡基金案」（通稱乙案）。然而，我國目前已具有多層架構的老年經濟保障體系的雛型(公教人員、軍人與勞工均有養老、退伍或老年給付)，是故建立國民年金制度並不是完全新增一項社會保險，而是在補充現有社會保障之不足，並以循序漸進的方式解決現有制度的不合理問題。 現有職域保險現況、甲、乙兩案之財務制度之規劃內容、各現有職域保險與國民年金整合之財務負擔之情形、整體職域保險與國民年金整合之問題，皆為本文探討之重點。 研究結論： 壹、年金主要發展趨勢可重點歸納以下二點： （一）年金制度有偏向確定提撥制的趨勢政府在年金制度角色上的扮演已從傳統福利提供者的角色，漸漸轉變為減輕負擔者的角色。 （二）民營化（Privitization）私有化時代的來臨為追求年金基金經營管理上更具市場效率及良好績效，委由民間機構管理基金，較具競爭性，可為資本市場帶來更多存量及活力，亦可為被保險者提供更好的投資績效，政府角色的扮演由以往主導管理的模式漸漸走向監督市場的角色。 貳、目前職域保險的政府補助，乃採「職域化」、「階層化」差異性補助，且以薪資額的某一百分比來計算補助金額，造成所得越高者，所獲得的補助愈多之不公平現象；在配合國民年金整合後，其超過基礎年金的部分，政府一律不補助，逐漸朝向「一致性」比例的保費補助方式，可改善目前職域保險補助不公的情況。 參、若「個人儲蓄帳戶」不足以達成基本保障的目標，則弱勢者的經濟安全保障責任，其實最後還是落在政府身上，政府仍須以稅收來承擔；是故，採取個人儲蓄帳戶真否可以降低政府整體之財政負擔，並未如想像中的絕對。 肆、「國民年金儲蓄保險案」與現有職域保險之整合方面，勞保若能與國民年金中的基礎年金整併，則將可稍減政府的財務負擔。由勞保現制與新制負擔比較可知：（1）就公平面而言，勞保若配合國民年金調整後，政府對最低投保薪資者的保費補助增加了100%、對平均投保薪資者之保費補助則增加了26.6%、對最高投保薪資者的保費補助則減少了25.6% ，故會較目前勞保現制更為公平。（2）從經濟面而言，勞保配合國民年金調整將有利於相對多雇用低薪資勞工企業之雇主，因為其可以減輕14.3%的保費支出；而對於多雇用高薪資勞工企業之雇主則較為不利，略增3.7%的保費支出。 伍、公保與「國民年金儲蓄保險案」整併，則由於保費收入減少，但仍必須支付保留年資之養老給付的緣故，短期虧損會增加，至120年為353億會達到最高數，但之後將逐年減少，預估至135年可萎縮至零。軍保是否與國民年金整合，在減輕政府財政負擔上無太大差異；但若就往後整體社會福利制度之規劃一致性、效率性上之考量，則仍有整合之必要。而農保在年金開辦後，雖然無論在保者全選現制或新制，政府的總負擔皆相同，但很明顯地財務負擔都可控制在100億以下，故開辦國民年金後，對農保的財務健全將有正面的助異。實施甲案雖然使虧損提前產生，但隨著制度的運作，預估在十五年以後便可慢慢擺脫原本虧損的情形。 陸、「全民提撥平衡基金案」以稅收制作為財源籌措方式，乃符合世界銀行三柱模式，因其年金金額在於保障基礎生活之所需，故其財務處理方式採隨收隨付制。惟值得強調的是由於「全民提撥平衡基金案」年金給付的受益人和納稅人並不完全相同，在權利、義務不平等之情形下，給付水準極易因政治因素（如選舉之考量、政客之遊說）而被不合理的哄抬；再者，作為此案的稅源必須穩定，否則未來將面臨較大的財務風險。 柒、「全民提撥平衡基金案」值得實施的前提在於若可整併公教、軍、勞保老年給付，則可大幅度改革現行社會保險制度及減輕政府財務支出。但由於改革幅度較大，立法風險較高，且被保險人的接受度有待評估。反之，若未能整併公教、軍、勞保之老年給付，則改革社會保險制度不成，反將面臨倍數增加的財務赤字，無疑對目前政府的赤字財政雪上加霜。 研究建議： 壹、依世界銀行三柱模式之架構，本文建議第一層加上第二層的保障金額應占每人每人消費支出之70%，第一層之比例可為40%，第二層比例則可占30%。再者，對於有工作者及無工作者之保障程度應有所不同：有工作者之國民，除了第一層的基本生活保障外，有另加第二層職業或企業年金的必要，是否加入第三層個人儲蓄則屬自願層次；無工作者之國民，政府的責任基於財政之考量，僅須以維持其第一層的基本生活保障即可。 貳、從世界銀行的三柱模式中可明確確立年金目標及方法的搭配方式。若政府目的在於保障基本生活（即目標為第一層），則其財務方式應以稅收支應（採確定給付制）較為適宜；若其保障的金額超過基本生活者（即目標為第二層），則其財務方式應以法定完全提存準備存入個人帳戶中（採確定提撥制）來運作。 目前經建會所規劃的「個人儲蓄帳戶」立意固然良好且為世界年金發展趨勢，但因甲案全額年金為每人每月7,500元(開辦前二年平均每人每月消費支出50%)，實為保障最基本生活之所需（即目標為第一層），但其採取的方式卻為建立個人儲蓄帳（第二層的手段），目標與手段沒有配合的情況，在此制度下實施基礎年金，行政成本恐將過高。故本文並不反對個人帳戶制之設立，但建議應以每人每月消費支出(以目前而言為15,000；保費10%為1,500)為基準，能超過此比率者，再採行「個人帳戶」制度，若低於此比率者，在成本效益的考量下，較不宜採取設立個人儲蓄帳戶之方式。 參、目前規劃中的國民年金假設基金報酬率初期為7.5%，嗣後每5年降一碼，降至6%後維持不變。然而，一般長期的實質利率通常維持在2%~3%，且未來實施國民年金後，其基金規模之龐大，約可占我國資本市場資金25~35%以上，故實際上是否真能達到7.5%的報酬率，非常值得商榷。若不能達到所預訂的報酬率，則年金制度為達到未來給付水準，勢必得調高保險費之費率。是以，本文建議基金報酬率之估計，應以「長期實質利率」作為估算之標準，所作出的精算結果較能與實際情況相符。 肆、「全民提撥平衡基金案」開辦時，給付標準為3,000元實乃陳水扁總統「三三三方案」中每月發放3,000老人津貼的競選支票，其採稅收制作為財源籌措方式，雖目標與方法配合，符合世界銀行三柱之模式；然3,000元的給付金額為目前每人每月消費支出之20%，恐有過低之虞，是以，建議給付標準應至少占每人每月消費支出之40﹪（以目前而言為6,000元），否則將無法足以保障老年生活所需；然提高給付水準，所須面對的問題為財源從何而來，本文建議可將目前現有職域保險屬於政府保費補助的部分移作為第一層稅收制的財源，則不但可解決財源籌措之難題，亦可使國民年金制度更為公平。 伍、「國民年金儲蓄保險案」及「全民提撥平衡基金案」，二案之未來給付額皆按物價及實質薪資成長率各半調整計算，此制的缺點在於實際計算後，可知此公式之最後結果只依薪資成長率的二分之一來調整，年金制度經過長期間的運作後，未來的給付額恐將無法足以保障老年人退休後的生活，故建議未來給付額可取「實質薪資成長率」或「物價成長率」二者較高者調整計算，以確保能足夠地保障老年之經濟生活。

政府為雇主之公務人員退休撫卹計劃，依據現行退撫法規設立公務人員退休撫卹基金管理委員會及監理委員會負責業務執行，屬於雇主〈即政府〉責任之退休基金提撥政策依法由公務人員退休撫卹基金管理委員會釐定，定期依照精算評估報告規劃年度提撥率與基金負債，由於公務人員退休撫卹制度之健全與否攸關國家行政效能，依歐美先進國家之作法，均依據精算原理擬定合適之退休金提撥原則，並將財務資訊透過政府單位之財務報導予以認列與揭露，本研究鑑於公務人員退休撫卹計劃之特殊性與重要性，以美國政府會計準則第27號公報為參考依據，探討政府採用退休金提撥原則之合理性，如何正確揭露於相關之財務報導，適度認列公務人員退休基金之負債，同時清楚呈現基金之提撥歷程，建立完整之精算揭露準則與方法。 第一章 緒論 第一節 研究動機和目的 第二節 研究範圍和限制 第三節 研究架構和內容 第二章 公務人員退休撫卹計劃 第一節 退休撫卹計劃的類型 第二節 公務人員退休撫卹計劃之角色 第三章 退休基金之提撥原則 第一節 前言 第二節 確立提撥所依據的精算負債 第三節 確立基金提撥的方法與目標 第四節 建立財務分析模式 第五節 確定目標成本提撥的穩定度 第六節 檢驗基金提撥是否符合法律與會計規範 第四章 公務人員退休撫卹計劃之財務報導 第一節 不同退撫計劃財務報導之差異 第二節 我國公務人員退撫計劃之種類 第三節 公務人員退撫計劃財務報導之基本概念 第四節 公務人員退撫計劃資訊之揭露 第五章 結論與建議 第一節 結論 第二節 建議 第三節 後續研究之建議 附錄一 名詞解釋 附錄二 各種精算成本法之數學公式及說明 附錄三 公務人員退撫計劃退休金相關精算資訊財務報導之範例說明 附錄四 中華民國精算學會「退休辦法一般公認精算評估準則」 附錄五 財務會計準則公報第十八號精算評估中針對具有共同性精算假設所應採用之基礎 參考書目 / According to enact public employees pension regulations, the Taiwan public employee management board and supervisory board was established to perform the administration for the government employees pension plan. The management board is required by law to set up the funding policy and disclose the plan liabilities to the plan members annually. Since the financial soundness and compensation suitability of the pension scheme is directly related to the government productivity and competency, the funding schedule need to be guided carefully based on the sounded actuarial principle. In this study, statement No.27 of the government standard accounting board (GASB) employed in United States is examined to investigate the substantive funding policy and financial reporting. The financial reporting of the funding schedule for the public and the accrued liabilities disclosed in the balance sheet of the pevsion fund are also scrutinized. Finally explicit requirements for actuarial reporting and general actuarial principle for government employees pension plan are proposed.

確定給付制的退休金計畫，退休金成本提存的適當與否，關係到基金長期的財務健全及未來員工權益的保障，而我國公務人員退撫基金關係到廣大公務人員的權益，也影響到政府的財政支出，所以對公務人員退撫基金更有精算的必要，以確保提撥率之適當而不至於對政府財政增加額外負擔。 本論文從人口面的角度出發，以我國公務人員退休撫卹基金為實證分析之研究對象，探討人口面的假設對於公務人員退撫基金提撥率，未來各項給付支出的影響，包括從經驗資料中取樣，探討大小不同的樣本建立之服職表，於計算提撥率的差異，並利用混成模型建立新進成員假設，以開放團體模擬基金成員結構，在某些固定假設之下，模擬未來五十年的基金資產與現金流量情況。 根據本研究結果指出，利用不同取樣所建構的服職表，計算出之提撥率差異甚大，顯示小型的退休金計畫並不適宜以自身的經驗資料作為精算評價的基礎。另外，以常態分佈的混成模型建立公務人員新進假設，在人數設限成員群體的假設下作開放團體模擬的結果，顯示公務人員年齡結構在未來有逐漸老化的趨勢，在本文所採的假設下，基金資產將先增後減而於民國121年破產。在現行的公務人員退休撫卹制度下，要避免基金破產之情況發生，唯有提高提撥率、提高基金資產報酬率、或壓低薪資成長率。 第一章 緒論 第一節 研究動機與目的 第二節 研究範圍與限制 第三節 研究架構與內容 第二章 退休金精算考慮之因素 第一節 退休基金精算系統的概念及文獻回顧 第二節 精算假設 第三節 精算成本法 第三章 基金成員結構分析的理論基礎 第一節 服職表的編製 壹、 模型建立 貳、 修勻方法 參、 程式演算過程 第二節 混成參數模型的建構 第三節 基金成員新進參數模型的建立 第四節 基金成員新進、脫退隨機過程 第四章 公務人員退撫基金精算模擬 第一節 公務人員退撫基金給付規定 第二節 公務人員退撫基金精算評價系統簡介 第三節 公務人員退撫基金精算評價之實證 壹、 取樣差異對於提撥率的影響 貳、 開放團體模擬基金成員結構和財務預估 第五章 結論與建議 第一節 結論 第二節 對後續研究的建議 附錄A：估計粗脫率之程式 附錄B：修勻程式(Whittaker法) 附錄C：估計常態混成模型參數之程式 附錄D：公務人員新進成員年齡、職等分佈模擬之程式 附錄E-1：服職表1 附錄E-2：服職表2 附錄E-3：服職表3 附錄E-4：服職表4 附錄E-5：服職表5 附錄E-6：服職表6 附錄E-7：服職表7 / The adequacy of the plan contribution for a defined benefit pension scheme is directly related to its financial soundness and the plan member’s benefits. Due to uncertainty of the plan’s turnover, the service table plays an important role in actuarial valuation and cash flow projection. In this study, Taiwan public employees retirement system is studied to monitor the solvency issue due to bias in selecting the service tables. Tai-PERS is designed to provide retirement and ancillary benefits to 271,215 government employees. Its financial soundness is especially vital to the government annual balance. The plan contribution and projected cash flows of Tai-PERS are investigated using various sampling results. The distribution of the new entrants is assumed to follow the mixture model to describe the recruiting results. Then dynamic simulations under the open group assumption are performed to predict the future fund assets and cash flows. The results show significant differences in employing various service tables. Hence selecting proper demographic assumptions is particular important in pension valuation. Under our approach, the workforce of Tai-PERS is aging given the current plan population. Based on the given scenario, the projected plan assets increase and then decrease to be insolvent in 2032. Some interesting results are also discussed.

民法第一零三零條之一剩餘財產分配請求權之規定，「婚後財產」的界定上應否包含未到期未取得之退休金期待權，此一難題，涉及離婚配偶，尤其未就業或中斷就業的家庭主婦的老年安全保障需求，而開啟本文之討論。 離婚配偶的憲法基本權利應為吾人重視，尤其平等權、財產權和家庭權之保障。而社會保險具財產價值之權利如年金、退休金具有憲法第十五條財產之地位，即便為未到期未領取之期待權，其財產權之性質不受影響，應與私法財產等同視之而納入剩餘財產分配範圍。然而在親屬法、社會法交錯適用下，離婚配偶的老年安全為法制面之闕漏，實務則囿於法條文義解釋，逕將年金、退休金排除於剩餘財產分配範圍外，此種解釋適用方式不僅不適當，並有違憲之虞。 離婚配偶老年安全匱乏的問題，涉及親屬法和社會法的整合，應兼顧離婚時的現時性和離婚後的未來性。內化的親屬法法制當能發揮暫時填補離婚後扶養的缺漏，在私經濟層面提供離婚配偶一定的財產基礎，但長期性的社會風險，仍應回歸外化的社會法法制，以年金給付因應之。就此，世界各國多採取「年金分割」方式，使未就業的家庭主婦獲得自己名義下獨立的年金權利，作為老年安全的基石。 因而本文以最早施行年金分割的德國法制為觀察主軸，尤其二零零九年進行大規模修法後，由民法中獨立出來，整合成為一部共五十四條的專法；在利益分配權利人的考量下，俾使分配結果更符合正義，以調和離婚雙方照護上平衡之方式，達成立法者促進雙方實質平等之目的，而深值我國參照。故本文主要概括介紹德國新法內涵，其後比較觀察美國和瑞士不同的立法模式，並總結歸納外國法制對台灣未來法制發展之啟示。

本研究主要的目的在探討納保對象不繳費原因？以質化研究途徑之深度訪談法，根據研究目的訂定訪談大綱，採立意抽樣方式，在2011年3月至4月間找到15位受訪者。研究對象包括：北部及中部地區，年齡在25歲至64歲間之國民年金保險納保對象及職業工會參加勞保者，分別有10及5位受訪者。針對納保對象、繳費意願、保障內容等議題及職業工會加保問題進行探討。經分析訪談資料後，所得研究重要發現如下： 1.國民年金納保對象與職業工會加保者，共同的工作性質均以非典型工作為主，即臨時工、部分工時、兼職，不全然以無工作者為主；由於工作不穩定，故在繳費上確有其困難，有些人則透過職業工會投保勞保。 2.中部地區繳費率低之主因係交通不便捷，以汽、機車代步，花費佔生活費一部分。其次，居民均擁有財產（如房屋、土地）無收入者為主。 3.學生因無收入，均由父母親代繳，且清寒學生畢業後需償還就學貸款，失業者生活困頓。 4.受訪者認為不應計收遲延繳納之利息、配偶互負繳納義務應規定配套措施。多數受訪者表示，不知道老年年金給付與老年基本保證年金所適用對象不同。其次，國民年金繳費年限太長，保障比勞保少。 5.中部地區較多由職業工會違法掛名加保。 根據研究發現，提出以下建議： 1.學生及失業者繳費問題 可仿傚日本，針對父母之家庭可支配所得（調整各種扣除額後之所得），及就讀學校種類（公、私立）、居住型態（是否與父母同住），或依學生的收入，訂定減免標準。失業者及學生有能力繳納者可採自願納保，不應將無力繳納者強制納保。 2.預繳保險費可另訂折扣辦法，例如預繳1年享8折，半年享9折等規定，以提高繳費率。 3.保險費計算比照健保第6類人口以平均保險費為基礎或二代健保，仿傚日本以家戶所得高低為判定保費負擔能力基準，以減輕經濟弱勢者的負擔。 4.刪除計收遲延繳納之利息，落實配偶互負連帶繳納義務可依配偶之年所得或收入，依比例原則訂定處罰鍰標準，收入較高者，處較高罰鍰，以改善制度中未能達到的「劫富濟貧效果」，即垂直重分配功能之缺失。家暴受害者應予免除其為施暴之配偶連帶罰鍰規定，執政當局可與警察局或警政署之家暴資料勾稽。 5.受訪者均認為對政府財政不具信心或不繳費未來65歲時可領3,000多元之敬老津貼，為了提高國人繳費意願，可將保費運用情形及老年年金給付與老年基本保證年金所適用對象不同，若未繳保險費屆滿65歲時，無法領取3,000多元之老年年金，列為政策宣導重點，強化國人繳費與享受權利對等關係。 6.展望未來，國民年金制度可比照勞保制定紓困貸款辦法，以無欠費且加保年資在一定年限，得申請紓困貸款，以緩解納保對象在生活上之困境。 7.職業工會掛名加保問題，應將中、南部列為稽查重點區域。 / The main purpose of this study is to find out why those people covered by National Pension Insurance but do not pay insurance premium? In-depth interview method of qualitative research is applied in this study. Interview guide is drafted according to the purpose of this study. Purposive sampling is used and 15 respondents were found between March and April of 2011. The objects of this studying includes: people who live in central and north Taiwan region, and aged between 25 and 64 years. 10 and 5 respondents are from National Pension Insurance coverage group and labor insurance participants from occupational union respectively. The major issues discussed are insurance coverage object, willingness to pay insurance premium, content of insurance benefit and join National Pension Insurance with worker association participant identity. After cross analysis on the interview data, the major findings are as follows: 1.The common characteristics work for National Pension Insurance coverage object and labor insurance participants with occupational union identity are mostly atypical employment which are contingent worker, part-time worker and they are not all workless; since their job is unstable so they do have some difficulties in paying insurance premium and some of them participate in labor insurance through occupational union. 2.The major reason for the low insurance premium paying rate in central Taiwan region is inconvenient transportation. People live in here are mostly using car and motorcycle as their transportation mean and the expenses for those transportation means are a big part of their living expenses. In addition, people here are mainly no income but own real estate such as houses and lands. 3.Since students have no income so the insurance premium are all paid by their parents and those students who from low income family also have to pay student loans after they graduated from schools so the jobless ones would have a very hard time in life. 4.The respondents think there should be no interest for late payment to insurance premium and there should be supporting measures defined for couples who take premium payment duties for each other. Most of the respondents say they don’t know that the applicable object for old age pension and old age basic guarantee pension are different. Secondly, the premium paying years for National Pension Insurance are too long and its benefit is less than those of labor insurance. 5.In Central Taiwan region, there are more cases of illegal participation in Labor insurance through Occupational union who actually are jobless. According to the findings of this study, the following suggestions are proposed: 1.Students and Unemployed Insurance Premium Payment Problem Could learn from Japan and define premium deduction standard based on the family disposal income (income after adjusted from deduction) on the parents’ income, school type (private or public), household status (whether live with the parents), and the student’s income. For unemployed and students who have the capability to pay premium should use voluntary insurance participation and should not make it compulsory. 2.Some discount measured could be implemented for prepaid insurance premium; for example, prepaid 1 year premium to get 20% off and six months for 10% off to improve insurance premium payment rate. 3.Insurance premium calculation should be based on the average insurance premium of category 6 of health insurance or second generation national health insurance premium, following the example of Japan who use the level of household income to determine affordability benchmark premium in order to reduce the burden of the economically disadvantaged. 4.Remove the accrued interest from late payment; follow through on the obligation of spouse to be responsible for their insurance premium and use the principle of proportionality to set penalties based on their annual income or revenue. Higher income should pay higher fine to improve the “Robin Hood effect”, vertical income redistribution function, which has not be implemented in the system currently. Victims of domestic violence should be waived from the fines associated with regulation for the late payment of their spouse; the administration could cross check with the police authorities or the domestic violence data in National Police Agency to verify. 5.Most of the respondents have no confidence on the Government’s financial future or they think they can receive $3,000 of old age pension at the age of 65 if they do not pay the premium. In order to improve people’s willingness to pay insurance premium, the government could separate the insurance premium usage and the applicable object between old age pension payment and old age basic guarantee pension. If people do not pay the insurance premium, they would not be able to receive the 3,000 old age pension at the age of 65 when insurance expires; and put this point as the focus of policy advocacy to strengthen the relationship between paying insurance premium and enjoy the rights. 6.Looking into future, National Pension System could learn from the labor insurance to develop relief loan scheme. If the people have no overdue insurance premium with more than one year of insurance coverage, they could apply for relief loans to ease the life obstacles accrued on the object of National Pension Insurance. 7.For the illegal participation of labor insurance problem with occupational union, the government should take central and south Taiwan as the key checking regions.

我國勞工退休金新制自2005年7月1日開始實施，由過去的確定給付制改為具有確定提撥特色的「個人帳戶制」。對於勞工而言，確定提撥制和過去確定給付制不同之處在於承擔退休金投資風險的責任將由雇主轉由個人承擔。如何透過退休機制的設計以降低退休金的投資風險是近年來的重要議題，因此本文主要從個人偏好與風險的觀點探討保證投資收益率制度與制度轉換選擇權等兩個降低確定提撥制投資風險的重要配套措施。 在本論文的第一篇研究中發現，資產配置與國際投資對保證成本的影響頗大，在個人可選擇資產配置的情況下，高投資風險的資產選擇將造成政府未來龐大的或有負債。為了解決政府保證成本過高造成代內與代間的財富移轉，本文從使用者付費與個人效用的觀點探討保證投資收益率制度的設計，發現藉由設立保證投資收益上限可提升風險趨避者、損失趨避者與後悔趨避者等偏好下的預期效用，且能降低個人管理下方風險所需的提撥成本與退休計畫參加者所需繳交的保證費用，故建議政府可將投資收益率上限納入保證投資收益率制度，供退休計畫參加者選擇合於本身偏好的保證收益率上限。 在近來許多國家的公、民營退休體系由過去以確定給付制改為確定提撥制，為了降低在確定提撥制下的退休金投資風險，在美國的佛羅里達州之公務人員退休體系中，存在著可供個人選擇是否轉換到確定給付制的機制。在我國勞退新制中除了從過去的確定給付制改為確定提撥制外，亦輔以「年金保險制」供勞工選擇與轉換，若年金保險制具有確定給付制的特徵，則勞工等於是擁有一個從確定提撥轉換轉到確定給付制的選擇權，因此制度選擇權的探討對我國而言亦是相當地重要。在本論文的第二篇研究中發現，當風險趨避程度越高則轉換至確定給付制的機率越高，轉換到確定給付制的高峰期會出現在開始工作的初期與屆臨退休之際等兩段期間。隨著工作期間的延長，個人轉換到確定給付制的機率越低，但仍可有效地提升退休金的所得替代率與達到降低退休金下方風險的效果，在加入退休制度初期不得轉換的限制之後，會降低轉換到確定給付制的機率。 / The Labor Retirement Pension Act enacted in 2005 introduced defined contribution (DC) pension plan for substituting the traditional defined benefit (DB) pension plan. In the defined contribution pension plan, the investment risk is transferred to the participants. However, the design of rate of return guarantee makes the investment risk less severe for participants. In the first essay, we find that the asset allocation and foreign investment have large impact on the guarantee cost: the high risky investment may result in large potential liability of the government in the future if participants have the investment portfolio choice. This study develops a framework to analyze design of rate of return guarantee from the financial engineering and user paid principle view. We find that the cap of investment return guarantee not only increases the expected utility of risk aversion, loss aversion and regret aversion, but also decreases the contribution cost to participant associated with managing the downside risk. Around the world, the defined contribution (DC) plans have been the primary trend of pension reform in the both public and private sector. In an attempt to decrease the investment risk associated with DC plan, the public employees are provided with an option to buy back DB plan in the Florida State of U.S.A. In the second essay, we find that the higher level of risk aversion is, the higher probability to buy back DB plan is. During the employee’s early years of service and as the employees near retirement, the probability to exercise the option is the highest. The probability to exercise the option is decreasing with the years of service being increasing; the option also increase the pension replacement rate as well as decrease the downside risk of pension. The probability to exercise the option is lower, when the option to buy back the DB plan is prohibited during the employee’s early years of service.

臺北都市公有空間由於缺乏供給與需求配置的妥善評估，產生許多設施與建築發生閒置與低度利用的情況，造成環境的負擔以及資源的不平均分配。同時，臺北市持續面臨高齡化社會現象，銀髮福利設施是政府未來發展項目重點之一，現行多數研究先少探究銀髮福利設施於區域之設置標準。本研究針對公有閒置設施活化利用為銀髮福利設施，透過國內外文獻回顧，歸納「安全性」、「規模性」、「參與性」為銀髮福利設施主要活化原則，並建立分析模型。接著援用各級政府閒置設施資料庫，並結合社經資料，應用GIS系統進行閒置設施供給與銀髮福利設施需求的配置分析。透過分析模型與多評準決策分析法，篩選與評估不同地區與空間適合發展銀髮福利設施配置，藉此研擬相關活化策略。 實證結果顯示臺北市市中心位置對於銀髮福利設施之需求為高，相對其缺乏資源，以萬華區、文山區、松山區為嚴重。各公有閒置設施受到內在外在條件之影響，各閒置設施發展強度不同，結果顯示鄰里型服務範圍較適合發展安養護機構、社區型服務範圍較適合發展日間照顧中心、地區型服務範圍較適合發展安養護與日間照顧混合型設施。最後依據各別公有閒置設施之配置結果，建議未來公有閒置設施活化為銀髮福利設施之策略，配合設施內在外在條件，如人口、政策、文化、區位等等，使閒置設施達到最大活化效益。 / In Taipei City, there are government owned urban facilities and buildings which become idle facilities and with low utilization due to the lack of proper evaluation of supply and demand. It causes uneven distribution of resources to environment. Meanwhile, Taipei city faces the issue of aging society. The Government has to develop pension facilities for future planning. There are few existing studies discussed about the configuration standard of pension facilities. Therefore, this study explores the planning principles of pension facilities included safety, scale of facilities, participation, and the activating operations of public idle spaces by using the social-economic and idle spaces data of the Government. Also, this study simulates supply and demand data with GIS system. We analyze and evaluate the allocations which suitable for developing pension facilities in different regions and spatial conditions through Allocation Simulation, multiple criteria decision. Thus, it can be a reference for activating idle spaces for Taipei city. The results of supply and demand simulation show that the demand for pension facilities is higher in the center of Taipei City that lack of resources, including Wanhua District, Wenshan District and Songshan District. Each government owned urban facilities may be affected by outer and inner conditions which cause different development intensity. The results show that neighbor-type facilities are suitable for developing retirement centers, community-type facilities are suitable for developing day care centers, region-type facilities are suitable for developing mix-used centers. Finally, according to all allocation results, it is recommended strategies should be added with outer and inner conditions which including population, policy, culture, location and allocation, in order to maximize the usage efficiency of idle facilities.

La tesi si snoda lungo tre piani di analisi per esaminare i rapporti fra Unione europea e welfare state. Innanzitutto, essa guarda alla CEE come organizzazione sorta principalmente per perseguire l’integrazione economica degli Stati membri senza interferire sulla loro funzione di welfare. Nel ripercorrere l’evoluzione delle competenze sociali dell’Unione europea, la tesi suggerisce come i sussistenti limiti procedurali e sostanziali evidenzino quella logica. In secondo luogo, la tesi ricorre alla categoria di costituzione economica europea al fine di spiegare la limitazione di sovranità cui gli Stati membri sono andati incontro per favorire l’attuazione del principio di libertà economica. Su questa base, vengono enucleati taluni effetti prodotti dalla costituzione economica europea sul welfare state. Un’attenzione particolare è dedicata ai riflessi della costituzione economica in materia pensionistica. Infine, la tesi guarda alle innovazioni apportate dalla Strategia di Lisbona e dal Trattato di Lisbona, con particolare riguardo al rafforzamento del metodo aperto di coordinamento ed all’entrata in vigore della Carta dei diritti fondamentali. In questa luce, si coglie la tendenza all’edificazione di un modello sociale europeo. Avendone discusso genesi e sviluppo, vengono illustrati i suoi tratti distintivi ed i suoi riflessi sulle politiche nazionali di sicurezza sociale e del lavoro. / The thesis examines the relationship between European Union and Welfare State under three different perspectives. Firstly, it looks at the EEC as an organization pursuing economic integration of Member States while not interfering with their welfare function. In tracing the evolution of the social competences of the European Union, it is highlighted how the original logic still underlies the existence of procedural and substantive limits to those competences. Second, the thesis draws on the category of European economic constitution to explain how Member States bounded their sovereignty in order to give full effect to economic freedom. On that basis, the thesis describes some of the inroads made by the European economic constitution into national welfare states, with special attention to its effects on pension systems. Finally, the thesis looks at some of the innovations introduced by the Lisbon Strategy and the Lisbon Treaty, focusing on the strengthening of the Open Method of Co-ordination and the entry into force of the Charter of Fundamental Rights. In this perspective, the thesis captures the emergence of a European social model. Having discussed origins and development of the European social model, its main distinctive features and reflexes on domestic social policies are spelled out.

勞退新制即將在 94年 7 月 1 日起正式實施，在新的退休金體系下，勞工可由舊制的確定給付制轉換到擁有資產配置與投資決策權利的確定提撥制。台灣的勞退新制可分為兩種退休金制度供勞工選擇－個人帳戶制及其他年金制。確定提撥制與確定給付制在本質上有諸多的差異性，分別具有不同的優缺點，在本文的假設下，轉換選擇權存在於個人帳戶制與其他年金制之間。另外，在期望達到勞工退休金財富極大化的目標下，勞工會選擇在適當的時點，由個人帳戶制轉換到其他年金制。 　　雖然本文是採定值模型來分析，但是提供一個直觀上充分的洞悉與表徵，來解釋勞退新制下之個人帳戶制及其他年金制之間，若存在一最適轉換時點，其在經濟意涵中所表示之抵換關係與經濟價值為何。本文建構一個退休金財富極大化之模型，結合數值模擬的方法來分析其要點。研究結果發現，最適轉換時點之衡量，是由兩種制度下的變動率，而非帳戶內金額之大小來決定；此外，年金精算現值計算經折現後的給付率和剩餘工作年數，對於勞動工作者的選擇也屬重要變數之一。另外，本文針對年輕的勞工，在不同投資報酬率環境下，計算出兩種制度間抵換的價值；最後，本文也探討了執行轉換選擇權對於不同年紀的勞動工作者影響的幅度。總而言之，本文希望提供勞動工作者在勞退新制下，一個退休金財富配置最適化的準則，及執行轉換選擇權時參考的方針。 / The newly Labor Pension Act will be carried out in 2005 soon. Under this new pension system, employees will be given the choices of converting their traditional defined benefit (DB) pension plan into an individual-account defined contribution (DC) pension plan with full control over assets allocation and investment decisions. Under DC pension plan in Taiwan, there are two types of pension plan- Individual Account System and Commercial Pension Plan System- for employees to choose. DC and DB pension plan are totally different in essences, so on the basis of our assumptions, switch options will exist among Individual Account System and Commercial Retirement Plan System. Thus, in order to maximum employees’ retired wealth, employees might choose the optimal time to convert Individual Account System into Commercial Pension Plan System. Although our model is deterministic in nature, we believe that it provides an intuitive insight about switch options. We find not only the optimal switch time between Individual Account System and Commercial Retirement Plan System but also the “trade-off” economic values. This paper designs a model of maximizing retired wealth and makes numerical simulation to analyze optimal switch time. We find it is the “rate of change” of these two different pension systems affects the times for employees to exercise switch options. Besides, both the payment-rate scaled present value of the DB pension annuity and the retirement horizon are significant parameters in our analysis. Third, we also calculate the threshold investment returns between Individual Account System and Commercial Pension Plan System under various investment environments. Finally, we also contrast the effects of exercising switch options between younger and older employees. In short, we want to provide some principles for employees to make the optimal retired wealth allocation under Newly Labor Pension Act, then exercise switch options at the proper time.