鑒於人口結構與總體經濟情況之改變，許多國家採用隨收隨付制的老年保障制度，皆面臨嚴重財務困境。因此，本研究以瑞典為對象，探討名義式確定提撥制（Notional Defined Contribution；NDC）的優缺點，並進行專家訪談，針對臺灣實施NDC制度、自選基金與緩衝基金的可行性作一分析。 由於瑞典與臺灣兩國稅賦制度、人口結構及政治協商機制等總體環境存有差異，導致臺灣無法完全套用NDC制度，但NDC制度所設置的財務自動平衡機制、緩衝基金與金融市場介入模式，皆可作為臺灣未來老年保障制度改革的參考。建議臺灣提升社會產能，解決制度問題；推動基礎年金整合，建構基礎社會安全網；改採部分提存準備制與提高年金給付年齡，逐步降低政府財務負擔問題。 According to the change of the population structure and macroeconomics environment,old social security for aged facing heavily deficit financing in many contries.This paper focus on notional defined contribution in Sweden.Hold the expert interviews to realize the feasibility of notional defined contribution,self-investment and buffer fund applies in Taiwan. There are some difference phenomenons between Taiwan and Sweden,such as taxable base,population aging and the characteristics for parities.These phenomenons lead national defined contribution to apply in Taiwan uneasily. However,the reform of pension may refer to some characteristics for national defined contribution,for example buffer fund,self-investment and automatic balancing mechanism.Hence,suggest govertment enhance the social capacity to solve system problems. Promote basic pension integration to build basic social safety net.
