Due to the prosperity of technology and the medical and pharmaceutical sciences, Taiwan and the developed countries of the world being of the same population structure are both affected by the development trend of their aging and less-children societies, thus causing certain impacts to the retirement system, including such problems as whether the age for the retirees¡¦ choice of monthly pension is set too low, whether the favorable interest rate for the savings of retirement pay and pension should be reduced, and so on. Besides, due to the government¡¦s extended implementation of organizational downsizing and business outsourcing, many civil service employees having already reached the age of 50 are eager to apply for retirement, thus raising the financial pressure of the government. Having reviewed the retirement laws of different countries, the politics and economy of Taiwan, the change of social situation and the resolutions of LegislationYuan, the legal authorities for the retirement of civil service employees (Ministry of Civil Service, Examination Yuan) invited scholars, professionals, different supervisory authorities and the local governments to hold meetings to discuss about this issue for several times, and drafted the Amendment for Retirement Law of Civil Service Employees. On Aug. 4, 2005, the draft was submitted to Examination Yuan for examination. After examination meetings were held for 11 times, the draft was passed in the 171st meeting of the 10th term of office of Examination Yuan. It was then submitted to Legislation Yuan for examination on Feb. 16, 2006. In the revised Main Points of Amendment for Retirement Law of Civil Service Employees, apart from increasing the flexible retirement conditions, deleting the stipulation that an additional pension of 5 base points shall be given for once to any voluntary retiree at the age of 55, and reviewing and revising part of the out-dated stipulations, it is additionally specified that in future, only the civil service employees at the age of above 60 having acquired a seniority of 25 years, and those at the age of above 55 having acquired a seniority of 30 years are allowed to receive monthly retirement pay. This system shall be effective after a transition period of 10 years. Currently, the stipulated index is 75. It is expected that after 11 years with 1 index added per year, the 85-retirement system shall be nationally applicable. In view of this, it is indeed necessary to study the effects of the enormous reform of the retirement system of civil service employees on the differences of their perceptions, attitudes and behaviors, as well as their working morale. The study not only enables us to understand the data processing model of the reform of retirement system, but also can serve as a tool to respond to the opposing opinions in times of implementation in future, and furthermore, provide the government with suggestions for the reform of the system. The study took the civil service employees belonging to Grade I departments of Kaohsiung City Government, totally 1,560 employees as the targets, and sent out 500 questionnaires. As a result, 423 questionnaires were returned, achieving a return rate of 84.6%. After deducting 10 invalid questionnaires from the total, there were 413 valid questionnaires returned, achieving an effective return rate of 82.6%. By means of the questionnaires filled out by the interviewed targets, through different attributes like the properties of work and of individuals, and after the employees are aware of the change of the disturbing variables of retirement system, this research paper investigates the degree of their effects on the working morale of employees. The research results show that: 1. Different facets of the properties of work, including ¡§autonomy of work,¡¨ ¡§diversity of work¡¨ and ¡§importance of work,¡¨ have significant effects on the two facets of working morale, ¡§cohesiveness of group¡¨ and ¡§involvement in work.¡¨ 2. Despite the difference in age, civil service employees do not have differences on these facets of the properties of work, including ¡§autonomy of work,¡¨ ¡§diversity of work¡¨ and ¡§importance of work,¡¨ but have significant differences on them should there be a difference in sex, qualification, marital status, current position of work, seniority, old retirement seniority, supervisor type and health condition. 3. Despite the difference in sex, marital status, current position of work and seniority, civil service employees do not have differences on these facets of the working morale, including ¡§cohesiveness of group¡¨ and ¡§involvement in work,¡¨ but have significant differences on them should there be a difference in sex, qualification, old retirement seniority, supervisor type and health condition. 4. Despite the difference in sex, qualification, marital status, current position of work, civil service employees do not have differences on these facets of the reform of civil service employees retirement system, including ¡§common expectancy of reform,¡¨ ¡§perception of the internal contents of reform,¡¨ ¡§attitude acceptance of reform¡¨ and ¡§career alteration for the reform,¡¨ but have significant differences on them should there be a difference in age, seniority, old retirement seniority, supervisor type and health condition. 5. The facets of the reform of retirement system, including ¡§common expectancy of reform,¡¨ ¡§perception of the internal contents of reform¡¨ and ¡§career alteration for the reform,¡¨ have significant effects on the facet of working morale, ¡§cohesiveness of group.¡¨