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    題名: 我國勞工養老保障制度之變革暨其探討
    其他題名: Research on the changing of Taiwan's labor pension system
    作者: 郭文玲;Kuo, Wen-ling
    貢獻者: 淡江大學保險學系保險經營碩士班
    繆震宇;Maio, Chen-yu
    日期: 2005
    上傳時間: 2010-01-11 02:08:01 (UTC+8)
    摘要: 我國受僱勞工的養老保障目前有勞工保險的老年給付與勞動基
    準法的退休金制度,二者均採一次給付的確定給付制。勞工保險老年
    給付自民國39年開辦迄今已步入成熟期,由於近年來社會的快速變
    遷、產業結構的改變、傳統家庭功能式微、老年人口快速成長、再加
    上醫療進步使平均壽命延長,老年給付的一次給付已不敷支應第一層
    的基礎保障;另我國企業平均壽命不長,勞工流動率高,適用勞動基準法企業的勞工,因工作轉換頻繁使大多數勞工退休後無法成就請領條件而未能獲得其職域退休金,致退休後生活陷於困頓。有鑒於此,政府目前正研議將勞工保險的老年給付一次給付改為年金制,另勞動基準法的退休金制度亦改採確定提撥制,並自94年7月開始實施。

    本文係探討我國適用勞動基準法勞工的退休養老保障制度的變革暨現行及修正草案中與老年給付相關之勞工保險條例、勞動基準法的退休金與新制訂的勞工退休金條例,並比較新、舊制之差異下勞工如何選擇其最適之養老保障及整體的所得替代率水準,也藉由國外實施退休金制度國家的發展過程及改革經驗與我國修正中制度作一比較分析,期能擷取所長。

    本研究共分為五章,第一章緒論探討我國養老保障修正的背景,第二章探討養老給付概念、退休金制度的理論,日本、美國、英國的養老保障制度的經驗,第三章對我國勞工退休養老保障制度的沿革與現況評析,包括勞工保險老年給付、勞動基準法退休金制度之沿革與現行制度之分析,第四章探討我國勞工退休養老保障制度改革之內容、勞工對於新舊制養老保障制度應如何選擇與實例分析、以及修正後的我國養老保障制度與英日美等國之比較,第五章結論與建議,作為勞工選擇最適制度及政府制訂政策之參考。
    The current employee retirement protection in Taiwan is composed of old-age benefits from Labor Insurance and pension plans of Labor Standards Act, and both are adopted as defined benefit plans with one-time payment. As to rapid changes in societal construction, shifts of industrial structure, and the growing elder population with weakened integrity of traditional families, the one-time payment of defined benefit plans from Labor Insurance old-age benefits can not cover the first-layer fundamental protection. Meanwhile, retirees under Labor Standards Act often fall into straitened circumstance due to lack of occupational pension, which comes from qualification beneath the requirement, especially with the short average company lives as well as relatively high turnover rate. Consequently, the government is planning to turn the old-age benefits into annuity system, and pension plans of Labor Standards Act are also going to be shifted to defined contribution plans.

    This study investigated the changes of labor pension system toward objects under Labor Standards Act, covering relative regulations associated with Labor Insurance Act and pension plans under Labor Standards Act as well as the new Labor Pension Act, to build the fundamentals for employees under both the original and the new pension systems to choose their optimal labor pension system with income replacement rate. Furthermore, this research also tried to introduce practical experiences from other countries to make a comparison with the current amendment to Taiwan labor pension system to aid the reforming progress.

    This study is divided into five chapters. The first one is an introduction to the background of and the amendment to Taiwan labor pension system, and the following chapter analyzed the concept of old-age benefits along with theories of labor pension systems and practical experiences from other developed countries. The third chapter investigated Taiwan employee retirement protection system and its development history as well, covering Labor Insurance Act, pension plans under Labor Standards Act, and the current labor pension system. The fourth chapter structured the fundamentals for employees to build their optimal pension plans between the original and the new pension systems, with study on the current reforming of Taiwan labor pension system and comparison between different pension systems within other developed countries. The fifth chapter constructed concrete suggestions for employees to make their best choice under current labor pension system, and besides, also for the government to be assistance in the reforming progress.
    顯示於類別:[保險學系暨研究所] 學位論文

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