本研究結論發現，我國已需要進行退休金制度的全面改革，除應整體地促進不同制度間的公平性並增加不同部門間職業的流動性外，在各個層次支柱下亦需進行相關的調整及推動，如此方可使我國退休金制度可繼續維持以提供國民的老年經濟保障。 Most of the countries are now adopting the “Three-Pillar Model” proposed in 1994 by the World Bank to constitute their pension systems. In order to support the old-age income, the World bank had enhanced the original model and submitted the new “Multi-Pillar Approach” to properaly deal with the impacts resulting from the environment changes in which the pension systems are operating.
This study intends to explore the contents of the “Multi-Pillar Approach” and to review the public statistics to see if Taiwan is encountering the same situation for pension system reform as mentioned by the World Bank. In addition, examination is made under every pillar between current pension systems in Taiwan and the concept proposed by the World Bank.
The findings indicate Taiwan needs to proceed comprehensive pension reform, by ways of fundmentally improving the fairness among different systems and increasing the profession mobility between the public and private sectors. Moreover, certain adjustments and actions have to be taken under every pillar so that the pension system is sustainable to provide old-age income support in the future.