本文旨在探討當前中國大陸城鎮職工與農民工等具有勞工性質的群體，其退休養老保險制度發展過程的政治經濟分析。所要回答的問題有三：一、中國大陸退休養老保險的歷史進程為何？有何特徵？二、中國大陸農民工與城鎮職工的退休養老保險制度現今運行情況為何？可能的整合方向是？三、中國大陸退休養老保險基金的財務當前運行情況是？有何隱憂？以上三點構成了本文的問題意識。 文中檢視中國大陸自1950年代所出臺的《中華人民共和國勞動保險條例》至今所有關於農民工與城鎮職工養老保險法規的演變，並比較2011年《社會保險法》出臺後，關於農民工與城鎮職工養老保險的實質發展。此外，本文以北京、上海、廣東、河南各省的「退休養老保險金的收支結餘」做為基礎，使用各省的「歷史債務」、「經濟發展水準」、「勞動力流動」等面向分析養老金區域失衡的原因與長期發展的隱憂，以歸納出當前中國大陸城鎮職工與農民工養老保險制度發展的個案省份分析。 本文發現，中國大陸農民工與城鎮職工養老保險的發展有著明顯的「路徑依賴」特徵，自《中華人民共和國勞動保險條例》出臺以降，關於中國大陸的社會保障歷經了單位保障到社會保險，最後則是具備中國特色的「社會統籌與個人帳戶相結合」制度的建立。關於中國大陸退休養老體制的改革過程是中國社會主義傳統下與改革開放後強調經濟發展相互激盪下的結果。 中共以戶籍制度作為區分城鄉勞工的主要手段，在社會福利制度上形成了差異化的現象。本文認為關於農民工的社會保障制度在過去的社會保險體系發展中乏善可陳，與受到政府保障的城鎮職工形成對比的現象。中共當局開始正視農民工的問題是在改革開放後所形成的龐大民工潮問題，隨著時間的推移，政府也必須替「第二代農民工」建設更公平的社會保障制度進而達成「城鎮化」的目標。 中國大陸的社會保障制度發展有著明顯的地域差異，其財政的制度也高度分權，具體反應在社會保障制度的改革上。北京、廣東與上海享受著改革開放以來的經濟成果，在吸引外來勞動人口上有著先天優勢，相對河南的人口外移有著明顯的對比。背後的意涵代表了富裕省份對於後發省份在社會保障資源上的「榨取」，不利於後發省份養老保險的長期發展。本文認為，2011年《社會保險法》出臺後，對於農民工的社會保障確實有所提昇，也使具有「穩定就業」身分的農民工納入到了城鎮職工養老保險體制內，不過仍然需要觀察其後具體的發展態勢。中國大陸之後的退休養老制度發展，本文認為應該要向實現「全國統籌」的目標邁進，也可以藉由中央分配養老金，使地區養老金收支不均的現象可以有效紓緩。 / This thesis aims to explore the characteristics of labor groups in China, which include urban workers and migrant workers. It also discusses the political economical analysis in the course of development for retirement pensions. There are three important questions that have to be addressed: First, what is the historical course on the Chinese retirement pension? What are the features? Second, how is the retirement pension run for urban workers and migrant workers today? What is the direction for integration? Third, what is the financial situation in running the pensions? Are there any concerns? Above three questions constitute the main issues that will be discussed in this thesis. It is evident that there are changes to today’s law and regulations of endowment insurance for urban and migrant workers. This thesis will use Beijing, Shanghai, Guangdong, and Henan province for “Balance of Revenues and Expenditure in Endowment Pension Insurance” as a basis. Also use each province’s “Debt records”, “Standard Economic Growth” “Labor Mobility”, etc. to analyze. In this thesis it also indicates the development of the endowment insurance for migrant workers and urban workers appears to be having a “path dependency” feature. China’s social security has gone from a unit security to a social security. The social welfare system creates a phenomenon of discrepancy in the system. This thesis deems that in the past, migrant workers’ social security reform development is not effective compared to the government security the urban workers received. The government must help “Second generation migrant workers” create a fair social security system and reach “urbanization” as a goal. China’s social security growth has a noticeable regional difference; there is also a high separation of powers in the finance system, which reacts on the reform for social security. Beijing, Guangdong, Shanghai enjoy the economic gain after the reform, and attract many foreign labors, gives them dominant advantage. In contrast, Henan, there is big difference in number for migrate workers. Behind this, there is an implication that prosperous provinces create an “extortion” of resources to those less prosperous, meaning there is no care for their endowment insurance growth. Overall this system still has potential for improvement.

This Master´s thesis deals with the topic of optional saving for retirement. The pension schemes of selected European countries and of the Czech Republic are described. Also the current situation and the problems these schemes are facing are analyzed. The thesis focuses on the forthcoming pension scheme reform in the Czech Republic. Further, the possible ways of the complementary pension scheme pillar financing using saving products are analyzed in detail. The objective of the thesis is to design an expert system for optimal saving product selection according to client´s individual requirements.