台灣從一九九三年即邁入高齡化社會，但台灣國民年金制度卻歷經十五年的規劃才正式實施，無法即時因應台灣高齡化社會所產生的問題。再者，根據預測從二○○八年十月開辦到二○一○年七月，不到兩年的時間就有可能產生國保基金財源不足的問題，此種情況卻未在規劃時期就預測到，並且設計出相關的因應措施，而是在實施後才開始討論補救措施，主要以調高營業稅作為補救措施，但是否真得能解決財務危機，令國民有所質疑未來也可能再次發生財源不足的情況。 因此，本研究除了探討台灣國民年金制度之外，也加入瑞典、美國以及新加坡等三國的國民年金制度發展與財務改革經驗，作為本文比較研究的對象。而根據其他國家的經驗來檢視我國國民年金發展歷程、財務運作情況以及現行老年殘障遺屬制度，藉此推測出台灣國民年金在其財務面所可能發展的情形，提出相關的政策建議。 本研究探討各國發展歷程與財務狀況，進而提出四項研究發現：財務規劃的選擇會影響國民年金制度的穩定性、高齡化程度影響國民年金制度體系、政黨與利益團體的影響以及私營保險計畫減輕國民年金政策負擔，而此四項發現皆會影響各國國民年金發展。而根據研究結果所提出的四項政策建議：加強我國國民年金政策的宣導、推動反向抵押貸款、推動退休個人帳戶制度以及加速推動社會保險制度的整合，以助於台灣國民年金後續發展的相關建議。 Taiwan has stepped into the so-called aging-society since 1993. However, Taiwan''s National Pension System has just been put into effect in 2008 after 15 years of formulation. Taiwan’s government is far lagging behind in response to this aging problem in this country. In addition, from October 2008 up to July 2010, the National Pension Insurance Fund is expected to generate deficit within two years, due to the shortage of income. All these problems have ascribed to the question whether the pension system would be able to go on. Therefore, this thesis attempt to investigate and diagnose the institutional arrangements of our National Pension System by comparing to the systems abroad. The foreign experience we have selected from is the United States, Sweden, and Singapore. Therefore this research examines various countries development process and the financial situation, then proposes four research discoveries：The choice of financial planning will impact the stability of the National Pension System、The advanced age degree affects the National Pension System、The impact of political parties and interest groups、The private insurance plans to reduce the burden of National Pension policy, and this four detections all will influence National Pension Plan developments in all countries. Moreover, we also propose four policy suggestions：To promote the benefit of National Pension Policy、To establish the Reverse Mortgage Policy、To set up the Individual Retirement Accounts、and to integrate the diversified social insurance system in this country.
