本研究創新提出社會保險之定性的保險純度概念,建立若干攸關且合適之定量的保險純度衡量指標或測度,並以勞工保險財務精算之評估報告的資料,對於勞工保險純度之現況及發展趨勢進行實證分析。基於收支相等原則之符合程度,本研究分別從最嚴格的判斷標準、相對嚴格的判斷標準、相對寬鬆的判斷標準及最寬鬆的判斷標準,建構勞工保險純度相應於其財務精算評估報告之量化的衡量指標。本研究實證分析結果顯示:依最嚴格的判斷標準,勞工保險純度將逐年遞減,預計於2026年歸零,且勞工保險終將趨近非社會保險屬性之一端;依相對嚴格的判斷標準,老年給付年金化使得勞工保險的社會保險屬性翻轉,向非社會保險屬性之一端靠近,而且似乎回不去了;依相對寬鬆的判斷標準,老年給付年金化使得勞工保險之社會保險屬性翻轉的情況及程度,僅回復大約三分之一而已;依隨收隨付之最寬鬆的判斷標準,未來50年勞工保險純度將從近乎純社會保險屬性之一端,逐年擴大偏離純社會保險,而持續向非社會保險屬性之一端靠近。
This research innovatively proposes the concept of insurance purity degree of social insurance, establishes a number of relevant and appropriate quantitative measures of insurance purity degree, and empirically analyzes the current status and development trends of labor insurance purity degree by using the information of the labor insurance financial actuarial assessment report. The empirical analysis of this study shows that, according to the most strict criteria, the purity degree of labor insurance will be declining year by year. It is expected to return to zero in 2026, and labor insurance will eventually approach the non-social insurance attributes. According to relatively strict criteria, the old-age payment annuitization makes the social insurance property of labor insurance reverse, close to the non-social insurance attributes, and seems to be unable to go back. According to the relatively loose criteria, the old-age payment annuitization makes the social insurance property of the labor insurance reverse and only recovers about one-third of the situation. According to the most loose criteria of pay-as-you-go, the purity degree of labor insurance in the next 50 years will deviate from pure social insurance property, and continue to be close to the non-social insurance attributes.
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