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我國退休基金監理機制之探討 / A Study on Supervision Mechanism of Retirement Fund in Taiwan藍元駿, Lan, Yuan Chun Unknown Date (has links)
考量社會之發展與型態變遷,以及面對國內人口結構急遽老化,政府應建立一套完善的退休基金監理制度,以保障老年退休生活經濟安全。本研究借鏡國外政府基金監理組織之運作經驗,並由行政、法律、政治等面向,分析我國退休基金監理機制長期發展之情形,並進行統整性的規劃與周延性之探討,以找尋其最適合的監理模式,達到退休基金健全及永續發展之目的,進而滿足社會各界對其發展的價值期待。
本研究透過深度訪談之方式,共訪談政府機關代表2名、退休基金協會1名及專家學者4名。據本研究發現,我國退休基金監理組織型態、運作以及退休金制度上存在些許問題,如:獨立性缺乏、專業性不足、風險性過度集中…等。因此,本研究綜合文獻資料與訪談結果,歸納結論,且針對現有退休基金監理機制之問題,提出退休基金監理機制及其後續研究之相關建議,希冀改善我國退休基金監理機制所面臨之困境,並就我國退休基金監理機制之缺失或不足之處,提出建議及改善,以確保退休基金監理有效運作,保障退休人員權益。 / With the development of Taiwanese society, the pattern of social change, and the rapidly aging population in Taiwan, the Taiwanese government will need to create a comprehensive supervision mechanism for retirement funds to ensure citizen’s financial safety during retirement. The purpose of this research is to find the most suitable governmental supervision mechanism that can ensure retirement funds remain healthy and sustainable in the long-term, and can demonstrate to the public that this is a worthwhile endeavour. This research organises, analyses and discusses the operational experience of foreign governments with retirement funds and the long-term development of a supervision mechanism of such funds in Taiwan from an administrative, legal and political standpoint.
For this research, in-depth interviews with two government representatives, a person from the Pension Fund Association and four specialists were conducted. It was identified that there are still some problems with the structure and operation of the supervision mechanism and of the Taiwanese pension system itself. Some example issues are the lack of independence and expertise, and excessive concentration of risk. By bringing together the learnings from the literature and interviews, this study offers suggestions on how to overcome the challenges that the current supervision mechanism of retirement funds faces and how to progress with future investigation. In addition, this research suggests methods to improve the aspects of the supervision mechanism that have been lacking or insufficient, hoping to ensure that it operates effectively to protect the rights of retired citizens.
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South Africa’s occupational retirement system : a comparative social security perspectiveManamela, Tukishi 20 July 2016 (has links)
Continuous reforms of pension systems of countries of the world remain significant considering the fact that many countries, including South Africa, face challenges of how to adequately provide for their ageing populations. South Africa’s retirement system takes a formal three-pillar approach; comprising the state old-age pension, occupational funds, and private savings. Pension provision (occupational) takes the form of retirement funds which are mostly established by employers, administered by insurance companies, and regulated by the state through legislation. South Africa does not have a public fund and relies solely on the private retirement system. Many workers in South Africa retire with no income or with insufficient benefits and end up relying on the state for support. The reasons for this include a general lack of a culture of saving, the absence of a public fund, the voluntary nature of the system, leakages that exist within the system, a lack of mandatory preservation of benefits, risks with lump-sum cash payments, and the fact that the system focuses more on those in formal employment. This raises the question whether the system is in line with what is guaranteed by section 27 of the Constitution of the Republic of South Africa, 1996 that everyone has a right to have access to social security. The right guarantees “everyone” access to some form of income (protection) during retirement, which makes retirement provision an important social security component. Thus, pensions play an important social security role as they protect the elderly from falling into poverty. Benefits received from retirement savings serve as income replacement in retirement and should therefore receive adequate protection, and they must be able to provide adequate protection to the beneficiaries – beyond mere survival. Over the years South Africa has embarked on many reform processes to find ways to improve its retirement system. This study determines the adequacy of South Africa’s occupational retirement system along social security objectives. It describes the nature of the system, considers proposals made for reform purposes, examines international law, (including systems in Belgium, the Netherlands, and the United Kingdom for a comparative study), identifies weaknesses in the system, and makes some proposals to improve coverage and protection of benefits. / Mercantile Law / LL. D.
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