私立學校教職員工退休金準備

Academic Retirement Plans for Private Schools in Taiwan

阮震宇(Juan Chen Yu)

指導教授 ： 賴慧文

元智大學/管理學院/管理研究所/碩士(2006年)

https://doi.org/10.6838/YZU.2006.00266

摘要

我國的公立學校與私立學校的教職員退休金是有不同的領取方式與差異，本文談到公、私立學校的退休金的差額，希望透過不同的準備方式來補足其差異；目前國內公、私立學校教職員退休金均有「公教人員保險養老給付」作為基礎，再加上教職員退撫基金二項；在公教人員保險養老給付方面，公、私立學校的領取都是一樣的，但是關於退撫基金方面，公立學校的領取方式就會較私立學校來的優渥，因此私立學校如果希望能夠退休金能夠彌補和公立學校之間的差額，就必須透過自給自足的方式來籌足，因此本文就是以不同的投資工具，透過效率前緣以及蒙地卡羅分析，以國外的投資機構TIAA-CREF為例，說明如何去補足這個資金缺口，是以一次領取方式為例，不同的俸點差額補足不同的退休金缺口。

關鍵字

私立學校的退休金準備 ； 蒙地卡羅分析 ； 效率前緣資產配置組合 ； 理財規劃

並列摘要

There are different systems in the retirement pension plans for public schools and private schools in Taiwan. This article looks up the differences in retirement pension plans between public and private schools and makes suggestions to compensate the differences.
At present, the rules of retirement pension plans for professors and administrators in domestic public and private schools are based on the “Government Employees and Teachers Insurance and Superannuation Scheme”. The payment of public and private school is the same in government employees and teachers insurance in superannuation scheme, but the plans in public schools are better than in private schools for retirement. We try to use different investment instruments to analyze how to bridge the gap based on the analysis of Efficiency Frontier and Monte Carlo simulation, where the instruments include the investment vehicles form the TIAA-CREF in the U.S.A.

並列關鍵字

CFP

參考文獻

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