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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/93788

    Title: 探討勞退基金管理機制自選平臺與其對商業年金保險發展之影響
    Other Titles: Study of building participants' investment option mechanism on labor pension fund and its impact on the development of commercial annuities
    Authors: 陳淑惠;Chen, Shu-hui
    Contributors: 淡江大學財務金融學系碩士在職專班
    陳玉瓏;Chen, Yu-Lung
    Keywords: 年金保險;自選平台;所得替代率;Annuity;Participants' Investment Option Mechanism on Labor Pension Fund;and Income Replacement Ratio
    Date: 2013
    Issue Date: 2014-01-23 13:31:31 (UTC+8)
    Abstract: 勞退新制於94年7月開始實施,由確定給付制改為確定提撥制,以個人退休專戶為主,年金保險為輔,其中目前個人退休專戶係由政府全權委託代操及基金管理;但從國外的退休金制度分析,政府「委託代操」是否應改為「勞工自選平台」,讓勞工雇主擁有投資自主權,以自選平台管理退休基金較能增進勞工退休權益。
    A new Labor Act, Labor Pension Act, was effective on July, 2005. The Act incurred a great change on labors’ pension system: “Defined Benefit” will be gradually took over by “Defined Contribution”. From then, labors can choose to participate “Individual Account of Labor Pension”, the most option, or “Annuity Insurance”, no participant till now. And, the Bureau of Labor Pension Fund commission financial institutions to manage and utilize the Fund. Whereas, if we take a deep look at the development of foreign countries, the “Bureau Commission” of the Fund investment may be transferred to the “Labor Option”. This transfer will give labors options to invest by themselves to increase their pension interest.
    Through Inductive Reasoning and Documentary Analysis approaches, we know that both the 401K Plan Pension Fund of the United States and the Mandatory Provident Fund in Hong Kong is operated under the participants’ investment option and annuity insurance. Thus, we randomly sample three funds of 飛翔人生 Variable Annuity Insurance of Cathay Life through Monte Carlo Simulation to compare investment performance with the Fund of Labor Pension in Taiwan, now commissioned to financial institutions. The result of comparison show that Annuity’s income replacement ratio is better than the Fund of Labor Pension, operated by commission now. Finally, this study will further analyze the impact of “Participants’ Investment Option Mechanism on Labor Pension Fund” on the development of “Commercial Annuities”.
    Appears in Collections:[財務金融學系暨研究所] 學位論文

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