依據國際研究機構之預測，人口老化與少子化是本(21)世紀人類最重大的挑戰，我國在近年生育率下滑的情況下，社會人口老化問題尤其嚴重。本研究基於關切現行社會保險制度與退休金準備，能否支應個人在未來老年時期之醫護照顧與經濟負擔等議題，先敘述國人將面臨日趨嚴重之長壽風險，再引述美國、香港運用兼具財產隔離與專業服務基本功能的信託制度經營管理退休金市場的成功模式，導論政府與企業建立退休金管理制度、個人及早儲備退休金之重要性，希冀喚起國人對儲備個人退休金帳戶準備之重視。
本研究架構共分一、緒論；二、基礎理論與文獻探討，涵蓋信託制度、退休金信託計畫與資金運用、國外退休制度探討等；三、我國信託制度退休商品之運用；四、台灣勞工族群退休需求與不足度分析；五、信託制度退休商品之實務運作個案探討；六、結論與建議共六章。藉由闡述信託制度的特質、功能，與退休金於累積期間資金運用、清償期資金規劃之基礎理論；引申先進國家退休金制度以信託制度結合退休金計畫的成熟實施經驗，本研究以三個實際個案研究，分析我國勞工族群之退休需求與不足度；並就勞工族群潛在之退休金財務缺口所提出之相關建議。
在探討個案之退休需求與不足度分析部分，研究之限制有二：一為計算模組係以目前實施之退休金制度為基礎，並假設一單純之通貨膨脹率與排除社會經濟可能之變動因素，如未考慮政府可能進行社會保險政策變革因素。二為在計算過程中，投資報酬率之假設係依照過往之投資報酬率推估，並採用資產單一投資報酬率之方式計算分析，未能符合現實狀況中，資產投資組合有其各自之風險係數與不同之報酬率情形。
本研究報告除提出結論外，並提出以下建議：
一、勞工消費大眾在目前之社會保險、企業退休金給付制度無法完全滿足退休需求下，個人應及早另行儲備退休金。
二、企業雇主照顧員工、留住優秀人才，可採行額外之勞工退休福利制度。
三、主管機關可就退休金稅賦優惠措施、勞保、新舊制勞退三大退休基金經營管理方式適度調整及勞退新制開放勞工自選投資標的等。 / It has been foreseen by international research institutions that both problems, the aging of population and the trend towards fewer children, are the most significant challenges which the mankind is facing in the 21st century. In Taiwan, the trend of decreasing birth rate, as shown in recent years, indicates that the aging of population is particularly severe in Taiwan. Based on concerns about whether the present social insurance system and the pension provision are sufficient to meet personal retiring needs such as health care and living expenditure and so on, the research begins with the narration of the rising longevity risk faced by people in Taiwan, then illustrating the successful mode set up by the US and Hong Kong that utilizes the trust system incorporating both the property isolation and the basic professional services to operate and manage the pension market, and eventually concludes that it is of significance for both the government and the enterprise to establish the pension management system as well as for the individual to prepare for the retiring funds as early as possible, looking forward to drawing high attention to the importance of provision for personal pension account.
This research is constructed in six parts, Part I: Introduction; Part II: Basic Theory and Literature Review, covering trust system, pension trust plan and funds utilization, foreign retirement system review and so on; Part III: Application of Retirement Products in Taiwan’s Trust System; Part IV: Analysis of Taiwan’s Labor Group’s Retiring Demand and Insufficiency of Funds; Part V: Case Study on Practical Operation for Retirement Products in Taiwan’s Trust System; Part VI: Conclusion and Suggestion. By means of elaborating trust system's characteristic and function and the basic theories on both utilization of pension in the accumulation period and funds planning in the disbursement period, and further introducing the advanced countries’ sound experience in integrating the trust system with the pension schemes, the research, by three case studies, analyzes Taiwan’s labor group’s retiring demand and insufficiency of funds and presents some suggestions relative to improvement on the latent financial gap.
The case study for retiring demand and insufficiency of funds is subject to two factors. One is that the computing module is based on the pension system being run currently, a fixed inflation rate and excluding any potential factors in changing the society and economy, such as the updated social insurance policy by the government. The other is that the Return on Investment (ROI) is computed by using past data and only one simple ROI is applied, not in line with the actual situation that the assets in investment portfolio have individual risk coefficient and varied ROI.
In addition to the conclusions, the research presents the following suggestions:
1.Given the present situation in Taiwan that both the social insurance system and enterprise’s pension schemes are unable to meet personal retiring needs, the individual is supposed to prepare for the funds as early as possible.
2.To take care of the staff and preserve the talent, the employer can set up extra program of retirement and welfare for the employee.
3.The regulator can take preferential measures to lessen the tax burden on pension, modestly adjust the operation and management of three material pension funds comprising Labor Insurance, Old and New Labor Pension Funds as well as offer the option for the laborer to invest the self-choosing target pursuit the New Labor Pension Fund and so on.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0095932207 |
| Creators | 鄭美玲, Jeng, Meei Ling |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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