本文預測台灣公務人員退撫基金的未來收支狀況。由於人口老化與少子化問題，退撫基金的支出逐年增高，而收入卻是逐年減少，導致退撫基金在民國103年發生赤字。本文預測民國113年公務人員退撫基金會將破產。本文也討論延後退休年齡、提高公務人員的提撥率與改俸退撫基金支出的倍數等政策，如何延後該基金的破產時間。 The purpose of this paper is to forecast the performance of Taiwan Public Service Pension Fund. Since the problem of population ageing and low fertility in Taiwan, the expenditure of pension is raised and the revenue of pension is reduced gradually. It follows that the pension was already in deficit in 2014 and will bankrupt in 2024. We also discuss three policies to postpone the date of bankruptcy: delaying the retirement age, the increase in pension aside rate, and cutting the pension expenditure.
