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    題名: 職業年金實務問題的探討
    其他題名: The analysis of the practical issues in occupational pension
    作者: 李唐文;Lee, Tang Wen
    貢獻者: 淡江大學保險學系保險經營碩士在職專班
    郝充仁;Hao, Chung-jen
    關鍵詞: 職業年金;勞工退休新制;多層次年金;Occupational Pension;New Labor Pension Act;Multiple-Layer Annuity
    日期: 2015
    上傳時間: 2016-01-22 14:50:40 (UTC+8)
    摘要: 在勞退新制下我國採雙軌併行制度,企業可基於勞工利益及意願,為其選擇「個人帳戶制」或「年金保險制」,惟企業年金保險相較於一般商業年金保險受到更為嚴格的規範,且開辦限制較高造成保戶尋找不易,新制將於2015年7月實施滿10周年,至今民營保險公司對於企業年金商品的推出仍不熱衷,反觀其他國家企業年金計畫發展悠久且蓬勃,壽險公司於退休市場亦有很好的發揮,我國勞退年金制度應有改善空間。
    Under the dual systems of New Labor Pension Act, enterprises can select “personal account system” or “pension insurance system” based on the rights and willingness of workers; however, corporate pension insurance is more strictly regulated compared to general annuity insurance, and it is hard to become insured due to higher qualification limitations. In July, 2015, the New Labor Pension Act will reach its 10th year of implementation, and private insurance companies have not been keen on promoting the annuity products; in contrast, other countries have profound and prosperous histories of annuity plans, and life insurance companies play roles in the retirement market as well. The labor pension act in Taiwan has room for improvement.
    Thus, this study aimed to explore the practical problems of occupational pensions and resolve possible challenges based on whether the multi-layer retirement annuity system applied to the labor pension act. The goals of the research were as below:
    1.Analyze the main problems of current labor pension systems.
    2.How to imitate current occupational pension systems of advanced countries?
    3.How to comprehensively complete the labor pension systems through legislative amendments?
    4.How to implement a multi-layer retirement annuity system? What are related supporting measures?
    In addition to the re-examination of practical problems of annuity systems, the study also explored the current management system and operational status of pension funds based on the ERISA system in the U.S., described the feasibility of applying multi-layer retirement annuity systems to pension insurance through interviews with experts, and finally provided authorities, financial industries, employers, and workers with relevant recommendations for improving the reform of occupational pensions in Taiwan to strengthen against possible future failure in payment of second-layer retirement annuities under the multi-layer protections, and enhance the economic quality of the elderly lives of retired workers.
    顯示於類別:[保險學系暨研究所] 學位論文


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