淡江大學機構典藏:Item 987654321/111103
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    题名: 我國公務人員退休制度改革方案之研究
    其它题名: A study on Civil Service Retirement System reform program in Taiwan R.O.C
    作者: 莊鴻文;Chuang, Hung-Wen
    贡献者: 淡江大學公共行政學系公共政策碩士在職專班
    邱華君;Chiu, Hwa-jiun
    关键词: 公務人員;退休制度改革方案;公務人員退休撫卹法草案;Civil Servants;retirement system evolution programs;The draft of Public Service Pension Act
    日期: 2016
    上传时间: 2017-08-24 23:44:03 (UTC+8)
    摘要: 隨著老年人口的成長，政府財政日益惡化，加上媒體又大肆報導勞保、退撫基金將面臨破產的同時，因而老年人口的退休問題，已經成為公共政策的重要課題，因此行政院於101年10月下旬成立院層級之「年金制度改革小組」，就軍、公、教、勞工等身分別人員之年金改革予以全盤規劃。其中又以啟動公務人員年金改革為重點改革指標。因此，本論文以文獻探討及深度訪談方式，就我國公務人員退休法的演進、先進國家退休制度的發展為基礎，並以銓敘部函送立法院審議之「公務人員退休撫卹法」（草案）為研究方向，並透過訪談現職公務人員、退休人員、專家學者及社會人士等共十位，來探討其認知與態度及進行有關的實證分析工作。
    最後，綜合各國的退休制度及訪談調查結果，提出以下幾點建議，以供主管機關、公務人員及後續研究者參考。
    一、在退休基金管理上未來可朝向公法人化方向進行，引進民營企業之精神，提高基金操作運用結構之靈活彈性，以提升經營績效。
    二、提高相關人員待遇，吸引外界專業理財人員至退休基金會服務，並建立具誘因之獎懲制度。
    三、退休金計算及上限避免採溯及既往方式，以維信賴利益保護原則及避免法律不安定性。
    四、擴大退休所得替代率之調整範圍。
    五、退休所得替代率之定義，將年終工作獎金、考績獎金及主管職務加給等項目併予納入現職待遇計算。
    六、公務人員退撫基金自繳費用賦稅優惠。
    七、縮短月退休金起支年齡過渡期間。
    八、加強第一層年金保障，酌予提高給與上限。
    九、延後公保年金起支年齡，未來我國公保年金既屬基本經濟保障，應配合月退休金制度調整公保年金之起支年齡。
    十、月撫慰金申請及補償金，可適度限縮年限限制及採年資結算方式辦理。
    十一、退休給付計算基準以緩和及過渡之方式逐年調降。
    十二、平衡繳費義務與給付權利，基數內涵維持為本(年功)俸(薪)2倍或針對給付差距部分予以退費。
    With the growth of the elderly population, the retirement plan, has become an important issue of public policy discussions. In Addition, media made a long harangue about the bankruptcy of labor insurance, retirement and relief funds, all being symptoms of aggravating problem with government finances. Therefore the Executive Yuan in the year of 101 has established " the pension reform group ". The reform concerns military and public servants, educators, as well as labor annuities. Civil servant annuities are the benchmark of the whole program.
    For that reason this paper applies a literature review and in-depth interviews as its methods. First method will provide more information about history of our <Civil Service Retirement Act> and developed countries` retirement systems. The second method, though interviewing public servants, retirement people and experts in the area, will enable collecting data about attitudes toward their work and facilitate empirical analysis. Also the emphasis will be put on the content of the draft from Ministry of Civil Service on public service pensions.
    Consequently, according to the retirement system and the interview results, this paper will provide some advices for the administration, government employees and researchers focused on this subject, as follows:
    1. The pension management could be oriented toward the Public Corporation and introduce the spirit of private enterprise to enhance the fund operation flexibility and performance.
    2. In order to attract the professional financial management, we have to improve working enironment and formulate a motivating incentive system.
    3. Pension calculation and establishing the maximum treshold must avoid using the retrospective method and preserve the principle of Legitimate expectation in order to prevent legal instability.
    4. Expanded scope of retirement income replacement ratio.
    5. Redefined the retirement income replacement ratio, includes the annual bonus, performance bonus and supervisory differential pay.
    6. Public Service Pension Fund self-payment part could be applied to the tax concession.
    7. Shortening the transition of monthly pension initiation payable age.
    8. Reinforcing the first-level annuities guarantee, gradually raising the benefit maximum.
    9. Deferred Public Employee Insurance payable age, should be synchronized with the Retirement Found payable age.
    10. Reducing the age limit for applying the Monthly Relief Payment and Subsidies, and determining the paid amount by the lenght of service.
    11. Gradually lowering the Retirement pension calculation standards.
    12. Balancing the payment obligation and the right of benefit. Unit of Radix still maintains double of basic pay, or return the fund from the part of benefits` differences.
    显示于类别:[公共行政學系暨研究所] 學位論文

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