本研究旨在探討此次臺灣年金改革所倡議之「另立基金」作法其與世代正義之關連性,並就假設採取另立基金作法之年金改革方案其對於世代正義可能的實質影響,進行推論預測。龎寶宏等(2016)提出了「世代正義之世代代理問題理論」,本研究參酌其兩個研究命題以及六個研究假說,提出相應之六個本研究假說,在以政府提出之年金改革方案作為前提並假設採取另立基金之作法下,經由對於研究範圍內各項年金制度進行個案研究以及對於六個本研究假說之推論預測,而獲得結論。本研究之結論顯示,另立基金之作法僅有助於公務人員、教育人員及勞工之世代正義問題的局部紓解,對於社會整體世代正義之維護則仍成效有限。
The main purpose of this study is to explore the relationship between separate fund and intergenerational justice in Taiwan, and to investigate the real impact of launching a separate fund on intergenerational justice. In reference to two research propositions and six hypotheses indicated in "The GAP Theory of Generational Justice" proposed by Pang et al. (2016), I assume that the government will adopt the pension reform by launching separate funds. The empirical result from case studies indicates that launching separate funds would only partially ameliorate the intergenerational conflict embedded in the intergenerational employees of the public sector and of the educational sector and of the labor sector. The effect of separate fund is limited for the overall society in general.