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建立個人退休基金信託制度以確保老年經濟安全之可行性研究
A Study of Trust System for Personal Pension Fund to Assure Senior Financial Security
摘要
近年來，由於健康保險的實施以及健康照護的完備發展，我國的高齡人口有上升趨勢。有鑑於此，本研究將經由歐、美、日本等先進國家與我國現行民生安養信託法案及實務之比較，探討出我國國人退休之經濟生活規劃性以及退休財產信託相關綜合性的可行性研究，且利用Logistic模型進行問卷調查量化分析，以瞭解國人對於未來退休規劃之狀況，同時針對退休前後財產交付信託的需求進行實證分析。本研究經由實證分析結果發現普遍國人對於老人安養問題已經達到一定重視程度，而且也擁有晚年經濟規劃之需求；其中，受訪者退休年限、退休後必要生活費、教育程度以及受訪者所得水準，都會對於受訪對象退休規劃意顧，產生顯著的影響。另外發現所得越低、職位越基層、期望投資報酬率愈高、理財管道越貧乏者對於財產交付信託具有強烈之意願。因此本研究建議政府應著重上述族群的國人，儘早進行相關退休基金信託政策之擬訂，並應將農民保險與低層勞工保險納入信託規劃機制。
並列摘要
This research aims at previous interrelated policy issues of the livelihood pension trust of Taiwan, Japan and numerous European and American countries. Furthermore, a logistic-model-based quantification analysis using questionnaires was carried out to understand the situation of Taiwanese with regard to prospective retirement plans. At the same time a concrete evidence analysis regarding the demands of the property payment trust before and after retirement was carried out. Through the results of the concrete evidence analysis this research discovered that Taiwanese everywhere already place a certain extent of importance on the problem of pension and that they have demands for economical planning for the latter part of their lives. Those demands, including a fixed number of years for the receiving of pension, indispensable living expenses after retirement, level of education, as well as the income standard of the pension receiver, will all have an eminent effect on the pension receivers' aspiration regarding retirement planning. In addition, the lower the income, the higher the official position, the higher the anticipated investment reward rate, and the more insufficient the finance management channels, the stronger is the wish for property payment funds. Consequently, this research proposes the government ought to focus on the demands of the above-mentioned Taiwanese concerning pension trust, and fit agricultural insurance as well as low labor insurance into the trust plan system.