我國年金保險與退休規劃需求分析

隨著國內少子化與高齡化的趨勢愈來愈明顯，老年經濟生活保障與退休規劃已成了當前最重要的課題。故從人口結構的改變，目前退休制度的所得替代率嚴重不足，強調必須自己準備及即早規劃，並彰顯年金保險在保障老年生活的特殊優勢，是其他保險商品或投資工具所不能取代的，再藉由國內某家壽險公司之年金商品為例，依客戶年齡層及需求做為退休規劃以滿足老年生活需求，說明商業年金保險於退休規劃中的功能與作用，更盼望政府多提供年金的利多如稅賦上的優惠等，以鼓勵國人多應用年金保險確保老年經濟安全。本研究架構分為緒論、退休需求與規劃、年金保險市場、年金保險與退休規劃、結論與建議共五章。研究限制為在退休不足之分析，未能考量政府許多尚未實施之退休金制度，如延壽年金、勞工保險年金化。另各保險公司之年金商品眾多，內容多樣且變化多端，無法在此一一闡述，故僅以實務上最熟悉之某家壽險公司公司為例，可能產生不夠客觀之情況。本研究可導出以下二點結論：1.年金是一種趨勢；2.商業年金的退休規劃配置，根據本研究資料彙整與歸納，對個人提供三點建議：1.增進年金的知識；2.增進投資理財的知識；3.選擇好的保險業者，對保險業提供三點建議：1.加強業務人員的年金教育；2.提供更新更好的商品；3.強化資訊系統提供便利性，對主管機關提供二點建議：1.給予年金商品更多彈性；2.稅賦優惠。

關鍵字

年金保險；年金商品；年金市場；退休制度；退休規劃

並列摘要

This research construction divides into five chapters: the introduction, the retirement demand and planning, the annuity insurance market, the annuity insurance and the retirement planning, and the conclusion and suggestions. The research is focused on the analysis for retirement insufficiency without considering the future government pension programs which are implemented, like longevity annuity, annuitization of labor insurance, etc. Furthermore, key annuity products are selected in this research as examples due to familiarity. They may not be objective enough since there’re numerous diversified annuity products in other insurance companies. This research may derive the following two conclusions: 1. annuities are one tendency; 2. commercial annuity retirement planning: according to this research, my suggestions for individuals would be: 1. develop the annuity knowledge; 2. build up investment managing finances the knowledge; 3. chooses good insurers; and the suggestions to insurers: 1. strengthen agency’s education in annuity; 2. provide renews a better annuuity products; 3. strengthen information interaction system to provide the convenience; suggestions to the Controlling organization: 1. gives annuity more flaxibility; 2. taxes benefits.