建立我國老年安全保障制度之研究

楊永芳(Yung-Fang Yang)

指導教授 ： 蕭全政

國立臺灣大學/社會科學院/政治學研究所/碩士(2004年)

https://doi.org/10.6342/NTU.2004.01536

摘要

我國的老年經濟安全保障制度發展相對落後，同時缺乏實質保障效果。本研究在此一認知之下，對我國老年經濟安全保障制度的發展背景與歷史，進行廣泛的政經結構分析，並引進國際經驗啟發，建構我國理想老年經濟安全保障制度藍圖。首先，確定「老年經濟安全保障制度」的範圍，應該包含公私部門中所有解決「老年」風險的制度工具；其次，透過對具有不同代表性的八個選樣國家的制度發展歷史，進行回溯分析，歸納出一般性的老年經濟安全保障制度變遷階段模式，對各國老年經濟安全保障制度的變遷動力進行系統性的解釋，並找出其所共同面對的制度危機，以提供我國改革的參考；再其次，綜合考量國內龐雜的政治、社會、經濟乃至於政府財政領域各面相發展歷程，對政府遷台以來我國老年經濟安全保障制度的變遷階段作觀念性的劃分，並檢視制度現況及進行中的改革方案；最後，提出作者理想中的改革藍圖與其相關推動方式。
新的制度應該兼顧維持全體老人基本生活保障、維持社會各階層之間的和諧、以勞動所得為制度基礎、避免拖累長期經濟發展、確保財源的適度籌措以及達到適中的制度運作效率與成本等六大原則，採用以「統合的國民基礎年金」為第一層保障，並以「確定提撥性質的職域退休金」為第二層保障，其中第二層部分再細分為「名目確定提撥性質的公共職域所得年金」與「租稅誘導的私人職域退休金制度」兩部分的多層設計方式；另外，加上適度的「輔助的老年救助體系」與「財經週邊體系與相關法規建制」，提供完整的老年經濟安全保障網。
為了確保新制度共識的達成與新舊制度轉軌的成央A必須慎重考量合理的政治決定過程與制度的過渡機制，兼顧保障原有受雇者權益、緩慢消化潛藏負債、補救原有制度未能落實所造成勞工權益的損傷，以及新制財務的負擔能力等四大要件，本研究對此也做了原則性的藍圖規劃，惟對於細部的制度參數尚乏精確的推估與設計，是為未來可以繼續努力的研究方向。

關鍵字

養老給付 ； 退休金 ； 老年給付 ； 勞工退休金 ； 退休金制度改革 ； 老人年金 ； 退休金管理 ； 名目的確定提撥制 ； 強迫儲蓄 ； 所得維持 ； 養老金 ； 職域退休金 ； 年金 ； 老年經濟風險 ； 社會保障 ； 國民年金 ； 社會保險:社會安全 ； 老年經濟安全保障制度 ； 退休基金管理

並列摘要

ABSTRACT

The development on system of economic safety for old age security of the nation falls behind by comparing with other countries, and is lack of substantial protective effect. Bearing this in mind, the study is undertaken to widely analyze the political and economic structure of the nation by introducing the international experiences for formulating the blueprint of an ideal system of economic safety for old age security of the nation based on the background and historical development of the system of economic safety for old age security of the nation. Firstly, the extent of “economic safety for old age security” shall encompass all systems and vehicles that will solve the “old age” risks in both public and private sectors. Secondly, a trace-back analysis is conducted on the developments of the systems of eight selected countries for a variety of representations, whereby inducing a general model of evolution on the system of economic safety for old age security, systematically construing with the drive for evolution of the system of economic safety for old age security, from which the crisis of the system that these countries encountered are identified that may be reference group for the reform of the nation. Thirdly, the complexity of all aspects and phases including political, social, economic and financial development within government is taken into account. Moreover, the stages of evolutions of the system of economic safety for old age security since the migration of nationalist government to Taiwan are conceptually divided, while the status quo of the system and reform schemes in process are reviewed. Lastly, the study proposes an ideal reform blueprint with promotion methods in mind based on research findings.

The new system shall take into account the six principles, such as to protect the basic livelihood of all elderly people, to maintain the harmony of all levels of the society, to base the system with labor income, to avoid adversely affecting long-term economic development, to ensure the proper fund raising, and to attain a proper balance of operational efficiency and cost, by adopting an integrated basic pension system as first level protection, with “occupational pension of defined contribution basis” as second level protection, which may be divided into two multiple planning sectors, such as “occupational pension system based on notional defined contribution elements for public sectors” and “occupational pension system with tax incentive for private sectors”. In addition, the “system of supportive elderly assistance” and “establishment of financial/economic related systems and related laws” shall be included in order to provide a comprehensive network of economic safety for old age security.

To ensure the consensus on new system and the success of transforming the old system into new system, it is recommended that the political decision-making process and transit mechanism of the system shall be carefully and reasonably taken into account in order to protect the interests of employees, to gradually write off the possible liabilities, to compensate the damage of labor interests caused by inappropriate implementation of old system and the affordability of new financial system. The study also makes a blueprint planning in principle, yet there is lack of accurate estimates and design on parameters of detailed system, on which the research shall be carried on in future.

並列關鍵字

occupational pension ； old age security ； pension fund ； notional defined contribution ； economic safety for old age security ； social security ； social protect ； pension ； pension fund reform

參考文獻

李易駿，2001，〈全球化對台灣社會的挑戰：兼論台灣個案初探〉，《台灣社會福利學刊（電子期刊）》，第二期，pp.119-154， http://www.sinica.edu.tw/asct/asw/journal/TJSW2_4.pdf。

一、中文部分

中華民國台灣地區國民所得統計摘要，2002，行政院主計處。

公教人員保險第二次保險費率精算研究，2002，中央信託局。

王東進主編，2001，《中國社會保障的改革與發展》，北京：法律出版社。