The purpose of this research is to discuss the "Rational Reform Plan on Public Servant Pension Income", systematic inquiries into the perception and manner of Penghu County public servants towards the reform plan, analyze the perception and manner differences by the public servants with different backgrounds, and propose conclusions and suggestions for a smooth and rational pension reformation. The objectives of this research are as follows: 1. Understand the perception and manner of Penghu County public servants towards the "Rational Reform Plan on Public Servant Pension Income"; 2. Understand the perception and manner differences by current and retired public servants towards the reform plan; 3. Understand if there is a difference in perception and manner by current public servants with different backgrounds; 4. Understand if there is a difference in perception and manner by retired public servants with different backgrounds; 5. Understand the feelings and suggestions of the Penghu County public servants towards the reform plan. This research is conducted with the literature analysis and questionnaire survey methods. Using current and retired public servants of Penghu County Government and respective institutions as the subjects, the number of sampling current public servants is 437 (distributed 437 questionnaire), 416 questionnaire is returned, the number of valid questionnaire is 404 and the ratio of valid questionnaire is 92.45%; the number of sampling retired public servants is 112 (distributed 112 questionnaire), 61 questionnaire is returned, the number of valid questionnaire is 56 and the ratio of valid questionnaire is 50%. This research obtains the below conclusions: 1. Most participants feel the domestic economic planning for senior is insufficient and approve to adopt gradual reduction of retired planning difference; 2. Most participants approve the reform concept but feel the plan content lacks fairness and the plan guidance is insufficient; 3. The participants have different views on whether the plan is helpful to the society, dignity of the public servants and national financial pressure; 4. The reform plan helps in easing early retirement but is afraid on letting unsuitable staff to remain in office and reduction of trust in the government; 5. The current and retired staff have different perceptions to the reform background and strategy planning; there is no perceptive difference in the strategy influence; 6. There is perceptive difference to the strategy background by current public servant of different ages, service seniority, positions, levels and institutions; different genders and education levels do not show any difference. 7. There is perceptive difference to the plan connotation by current public servant of different backgrounds; 8. There is perceptive difference to the strategy influence by current public servant of different genders, service seniority, education levels and positions; different ages, levels and institutions do not show any difference; 9. There is perceptive difference to the strategy background by retired staff of different genders, ages, service seniority, education levels and institutions; different positions and levels do not show any difference. 10. There is perceptive difference to the strategy influence by retired staff of different ages, service seniority, education levels and institutions; different genders, positions and levels do not show any difference. With the above conclusions, this research proposes the below suggestions: 1. More professional and less politics in the civil system reform; 2. Pension income reform is not to be pursued to maintain good faith in the government; 3. The reform plan should be legalized before implementing; 4. Review before revision of irrational reform stipulations; 5. Integrated measures and advance announcement; 6. Early planning of old age economic planning system; 7. Planning of retirement and social welfare system; 8. Public servants should plan lifetime income to safeguard old age.

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。