全球人口加速老化，壽命的增長，少子化的衝擊，工作人口比率降低，養老負擔日益沉重，退休危機除了造成一個國家嚴重經濟紊亂之外，更影響整個國際金融市場的混亂，妥善規劃退休制度，已成為各國政府最迫切的問題。公私立學校教職員退休撫卹保障差異極大，為了縮小公私立學校退休制度之差距，落實對私立學校教職員的退休生活保障，民國98年7月8日經總統制定公佈「學校法人及其所屬私立學校教職員退休撫卹離職資遣條例」，從此私立學校退休給付由「恩給制」變成「儲金制」有了法律依據。 本文以私立學校退休制度為探討，健全私立學校退休制度，透過文獻回顧，探討私立學校退休制度的演變執行概況，政府對教育資源分配不公的情況下，私立學校面臨許多困境，退休制度更是一直不被政府重視。「私立學校退撫新制」的制定，將拉近與軍、公、教退撫制度的差異，也安定私立學校教職員的退休生活。 本研究係透過訪談個案學校教職員和已退休教職員，以了解私立學校退休制度實施至今執行狀況與成效如何，針對已退休者退休後生活的經濟狀況深入瞭解。退休撫卹新制至今並未完全實施，但退休撫卹新制的實施，對提升私立學校教職員退休生活的保障，確實跨出了一大步。 Global population is aging and the trend seems to be accelerating. The increase in life expectancy, decrease in birth rate leading to reduced working population is seen as an increasing burden on the society as a whole to support and care for the retiree. The retirement crisis has caused a nation’s economic woes and further the turmoil in the financial markets. A sound and sustainable retirement policy has become a pressing issues for many governments across the globe. There is a significant gap between the retirement pension systems of public and private schools. In order to narrow the gap and to protect the security of those retiring from private schools, The Republic of China announced the “Private School staff Pension and severance Ordinance” in Jul of 2009. The new law requires that the funding for the pension system to be contributed by the Private Schools Corporations which differs from that of the older system into which employees pays into their own pension fund as “savings”. In this article we intend to explore the pension system of Private University/Colleges. Through literature review, we study the evolution of the private school’s retirement system. Private schools face many difficulties due to inequitable distribution of educational funding and resources. Private school’s retirement system has never been a priority for the elected officials. The newly enacted “Private School Pension Formulation” will narrow the gap between the Private schools’ system and that of the public school employee, military and/or government worker’s. This will also add stability and security to the post retirement lives of the private school staff. Through the interviews with current and retired private school employees, we try to gain insight into the effectiveness of the new system and the impact on the economic situation of the retiree. Although the new pension system is still in its infancy and is far from full implementation, the new Pension formulation system has made a big step forward in enhancing the quality and security of the lives of those retired from the private schools.