勞退新舊制之比較探討及勞工特性與其選擇之關係研究 : 以兩家中小企業為個案

淡江大學機構典藏 > 商管學院 > 管理科學學系暨研究所 > 學位論文 > Item 987654321/32965

jsp.display-item.identifier=請使用永久網址來引用或連結此文件: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/32965

题名:	勞退新舊制之比較探討及勞工特性與其選擇之關係研究 : 以兩家中小企業為個案
其它题名:	Comparing the new and old pension systems and exploring the relationship between labor characteristics and their choice for the two systems : evidence from two SMEs in Taiwan
作者:	李永智;Lee, Yung-chih
贡献者:	淡江大學管理科學研究所企業經營碩士在職專班王居卿;Wang, Chu-ching
关键词:	勞退新舊制;勞工特性;中小企業;The New and Old Pension Systems;Labor Characteristics;Small Medium-Sized Enterprise (SME)
日期:	2006
上传时间:	2010-01-11 03:02:35 (UTC+8)
摘要:	我國勞基法勞退舊制的設計，係植基於「終身僱用」的理念，已無法完全符合現代產業環境與勞資互動的需要。尤有甚者，少數雇主為避免給付勞工退休金，常以各種不當手段調動或資遣、解僱勞工，使之無法符合退休條件，致衍生勞資爭議與僱用歧視問題。而為改革勞基法勞退舊制的缺失，確實讓退休金「看得到、領得到」，經過10多年黨政及勞資雙方的溝通與協調，「勞工退休金條例」勞退新制終於在2004年6月11日經由立法院三讀通過，並於2005年7月1日正式實施，使我國勞工退休金制度邁向一個新的里程碑。本研究之目的除了在探討並分析比較勞退新舊制外，亦以兩家典型的中小企業為個案，去探討並分析勞工特性對勞退新舊制選擇的影響。另外，本研究也透過訪談，去了解勞工選擇勞退新舊制的考量因素及勞工參與或不參與自行提撥的原因，並從人力資源工作者的觀點，去探討勞退新制對勞雇雙方的影響及其因應之道。經調查研究發現，員工選擇勞退新舊制的主要考量因素為年資、年齡、未來是否換工作、及公司存續率。年資深、年齡大、高階主管、已婚員工及國中畢業者，選擇舊制的機率會較其他人高。最後，本研究經訪談得知，員工參與自行提撥的主要原因為儲蓄兼節稅，而不參與自行提撥的主要原因有：(1)已經有做其他理財規劃了，(2)沒閒錢，(3)對政府沒信心，及(4)要等到60歲才可以領到。本研究亦發現勞退新制仍存有一些潛在問題，有待改善。因此，對政府、企業、及勞工提出了一些建議，以作為未來規劃或修正勞工退休金制度之參考，希冀我國勞工退休金制度更臻完善。 The design of Taiwan’s old pension system under the Labor Standards Law was based on the philosophy of “life-long employment”, which hardly meets the needs of the modern business environment and the labor-capital interaction today. Furthermore, some employers have often tried to escape their liability for the pension payment by using a variety of inappropriate means to transfer, terminate, and lay off labors, making them ineligible to meet retirement criteria, and thus causing labor-capital disputes and employment discrimination. In order to reform the old pension system’s drawback to ensure the pension to be “seeable and attainable”, the “Labor Pension Act” (LPA) is finally passed by Legislative Yuan after the 3rd reading on June 11, 2004. This new pension system comes after an effort of more than 10 years of communication and coordination among the political, labor and capital parties, and is officially implemented on July 1, 2005, entering Taiwan’s labor pension system into a new milestone. The purpose of this study is not only to compare and analyze the new and old pension systems, but also to explore the influence of labor characteristics on their choice for the pension system. This is accomplished through a case study of two typical small medium-sized enterprises. In addition, the study is aimed, through an interview, at exploring the major considerations for labors to choose their pension systems, and to explore the factors that influence decisions of whether or not to join the voluntary contribution. The study is made to also explore the impact of the new pension system on both labor and capital sides, and to understand how they react to it. Through the interview survey, the study finds the major consideration factors for employees to choose their pension system as the following: seniority, age, possibility of changing job in the future, and possibility of company survival. The longer the seniority, older age, senior management, being married, and junior high school education background, have higher tendency to choose the old pension system than others. Finally, the study finds, through the interview, that the main reasons for employees to join the voluntary contribution are saving money and income tax deduction, while the reasons for not to join include: (1) already made other money-managing plans, (2) no extra money, (3) no confidence in the government, and (4) eligible to receive the pension only after reaching age 60. Lastly, the study finds some potential problems with the new pension system that need improvement. The final conclusion offers suggestions to the employers, government, and labors, about the future planning and amendment of the labor pension system, in hopes to make the Taiwan’s pension system more perfect.
显示于类别:	[管理科學學系暨研究所] 學位論文

文件中的档案:

档案	大小	格式	浏览次数
	0Kb	Unknown	563	检视/开启

在機構典藏中所有的数据项都受到原著作权保护.

TAIR相关文章

数据加载中.....