從2012下半年開始，政府財政出現問題、退休金發放困難與即將面臨破產等醜聞接二連三浮現於檯面，現行退休制度與管理運作上都發生了非常多的問題，也引起國人的關注，其攸關退休後能否維持基本生活安全，改革制度刻不容緩。而隨著時代變遷，軍人保險已許久未被重視與跟進，現階段軍人保險制度主要財務隱憂為：保險費收支失衡、提撥率不足、潛藏負債等問題，從精算報告中亦發現軍職人員之退撫基金將在2016年發生赤字，相較於公教人員，其將先面臨基金累積餘額始出現虧損之困境。 因此本研究以世界銀行提出之「多層支柱保障模式」的觀念，探討多層次退休年金制度是否適用於軍人保險中。主要研究目的為： 一、如何因應現今人口結構改變革新退休金機制？ 二、如何效仿先進國家現行的退撫制度？ 三、如何透過簡易的團體商業年金所得替代率試算發現其中的政策意涵？ 四、如何執行多層次退休年金制度？其相關配套措施有哪些？ 五、如何改善目前軍職人員退撫基金即將面臨赤字的情況？ 最後以專家(台銀人壽)訪談和簡單試算說明多層次退休年金制度適用於軍人保險之可行性，再對於相關單位、軍職人員以及台銀人壽分別提出不同的建議以因應制度之實施。 In recent years, the government has been in financial difficulties. Much negative information about retirement pension was in the news in the past years. This is a big issue for people because everyone will retire on a certain day in the future. Therefore, how to improve the financial difficulties and make the retirement pension scheme more reasonably becomes a big problem. This thesis mainly concentrates on Militray Service Insurance. We analyzed the probability of combining Mutliple-Layer Retirement Plans proposed by World Bank with Military Service Insurance. The objectives of this thesis are listed as follows. 1.Discuss how to improve the retirement pension scheme with population structure changes. 2.Discuss how to adopt benefits of the retirement pension scheme of advanced countries. 3.Use equations proposed by this thesis to analyze the income replacement ratio of the commercial group annuity, so as to derive the meaning of policies.
4.Analyze how to execute the Mutliple-Layer Retirement Plans and develop the relevant complementary measures. 5.Analyze how to improve the financial difficulties of Military Service Insurance. Furthermore, we also visited some experts at BankTaiwan Life Insurance to have their advice and employed equations proposed by this thesis to discuss probability of combining Mutliple-Layer Retirement Plans with Military Service Insurance. Finally, we gave some advice to the government, military service, and BankTaiwan Life Insurance. We expect that they are able to implement the new scheme for Militray Service Insurance.