隨著我國經濟發展程度愈益成熟及人口結構漸趨老化的發展趨勢，退休問題不論是在社會層面或經濟層面，逐漸將會形成越來越大的影響。所以如何推動退休及相關福利政策，偕同退休規劃作為足夠的退休準備，已經是政府與個人皆必須嚴肅面對的的問題。 就退休金的目的而言，主要在於保障老年退休人口的退休生活，因此退休者最少該擁有多少退休生活準備、如何善用現代化金融工具累積適當的退休準備，這都將成為勞工個人退休的重點核心課題。目前對個人退休準備的普遍共識，包含了政策性的社會保險、勞動工作者的企業退休金以及個人基於保障老年生活所自行籌備的個人退休金。本文將以這此議題為基礎，參照各國退休金制度，並針對我國當前勞工退休金制度加以討論，進而對我國退休金制度及個人退休準備提出建議，這些建議主要在於如何利用投資組合保險策略以運用於退休準備，並評估所產生的效果究竟如何。這些建議將作為現階段退休政策下，個人進行退休準備時之參考依據。 The issue of retirement, whether in society or economy, is increasing to be a huge problem with the trends of economic developing and population aging. How Government and individuals can do for preparing sufficient retire reserves with retire policies, benefit policies and personal retire plans will be both the government and individuals must to face to seriously. The major purpose of pension is to ensure the retired person keep the daily life. Measuring how much reserve must be prepared and planning how to use modern financial tools to meet the financial goal are importantly core subjects. The common consensus of retire reserves includes the social insurances, corporate pensions and personal preparing. We will discuss the present labor retire policies and generalize some recommendations based on this subject and labor pension policy. These recommendations focus on how to apply the portfolio insurance policy for preparing retire reserves and evaluate their effects. These recommendations will be the reference for individual retirement preparation at this stage.
