我國私立大專院校教師退休制度與退休撫卹基金 之研究

The Private Universities and Colleges Teachers Retirement System and Retirement Study Fund in Taiwan

陳俊宏(Jiun-Hung Chen)

指導教授 ： 高儷華

中原大學/商學院/會計研究所/碩士(2010年)

https://doi.org/10.6840/cycu201000984

摘要

中文摘要
我國未來發展關鍵在於人才，私立學校對於我國人才培育有很大的貢獻，未來仍將承擔重責大任，而學校教職員又是人才培育的根本。現行私立學校教職員退撫制度已無法發揮安老卹孤的功能，實應配合時代需求進行改革。
私立學校係由私人捐資辦理之學校，與公立學校由政府預算支應之情形不同。依私立學校法第64條第1項規定：「學校法人及其所屬私立學校教職員工之退休、撫卹、離職、資遣等事項，學校法人應訂定章則，籌措經費，辦理有關教職員工之退休、撫卹、資遣等福利事宜；該章則應報學校主管機關核轉法人主管機關核定。」
政府於98年6月以前，針對私立學校教師的退休制度作許多方面的修正與改善，成立「財團法人中華民國私立學校教職員工退休撫卹基金管理委員會」，管理私立學校教師退休撫卹相關事宜，但公私立學校教師的退休福利仍有差距存在。因此，在多方努力之後，終於在民國98年6月通過私立學校教師退休撫卹新制，此制度大幅地改善私立學校教師退休制度，使得公私立學校教師退休福利的差距得以縮短，而私立學校的退休福利更加有保障。
本研究第四章運用簡單模擬法，模擬出某一教師在公、私立大學退休新、舊制度的交叉影響下，所能獲得之退休金情形。由於現行法規中規定於五十五歲自動退休加發5個基數之規定，教育部怕有人到公校服務後不久便申請退休，會利用此規則來鑽漏洞，故在新修正學校教職員退休條例草案中業已規劃取消，目前該草案已送立法院審議中。故該模擬的情形中所設定於五十五歲自動退休加發5個基數將會因為立法院通過學校教職員退休條例草案而有所變動。

關鍵字

私立學校法 ； 私立學校

並列摘要

Abstract
The key of the Republic of China's future development lies in resources of human talents. Private schools have made outstanding contributions to human resource development of our nation and will continue to bear this meaningful responsibility in the future, of which faculty is the fundamental element for human resource development. The existing retirement pension system for faculty in private schools has been unable to perform the function of reassuring the old and treating childless and helpless ones with compassion. Therefore, a reform is needed to meet the demands of the times.
Private schools are the schools donated and managed by private persons, different from public schools which are supported by the government budget. In accordance with Paragraph 1 of Article 64 in Private School Law, it states: "In consideration of retirement, pension, dimission, severance and other matters for the school corporation(s) and his/her/their affiliated private school faculty, the school corporation(s) should stipulate rules and regulations, raise money, and handle the welfare matters, such as retirement, pension and severance concerned with faculty. The above rules and regulations should be reported to the school competent authority and then transferred to legal competent authority for check and ratification."
Before June of 1998, the government has made amendments and improvements in many respects, aiming at Retirement System for Private School Faculty. It established "Retirement Pension Fund Management Committee of Consortium Corporation for the Republic of China Private School Faculty " to manage matters related to retirement pension of private school faculty. However, there is still a gap on the retirement benefits for faculty between public schools and private schools. Therefore, finally in June of 1998, after various efforts, the Republic of China passed a new system of Retirement Pension for Private School Faculty, which has significantly improved retirement system for private school faculty, to bridge the gap on the retirement benefits for faculty between public schools and private schools; moreover, to keep retirement benefits more secure in private schools.
Simple simulation is applied in Chapter Four of this study, which simulates a case that how the situation of a teacher’s retirement pension is under the crossing impacts of new and old retirement systems in public and private universities. The Ministry of Education fears lest some teachers would apply for retirement after serving shortly in public schools, taking advantages of circumvention in the provision stipulated in existing regulations, that teachers who voluntarily retire at the age of 55 will obtain extra 5 base quotas. Therefore, the aforesaid provision shall be under cancellation plan in the new amendments of Draft Regulations for School Faculty Retirement, which has currently been transferred to the Legislative Yuan for deliberation. The case simulated that teachers who voluntarily retire at the age of 55 will obtain extra 5 base quotas, shall be altered, if for the reason that the Legislative Yuan passes Draft Regulations for School Faculty Retirement.

並列關鍵字

Private Schools ； Private School Law

參考文獻

吳國輝，2002，我國私立學校教師退休及相關問題之探討。臺灣師範大學三民主義研究所在職進修碩士學位班，未出版。

林秀峰，2002，我國公私立高中職校教師退休制度之比較。中原大學會計研究所碩士論文，未出版。

Robert Holzmann and Richard Hinz (2005), Old-Age Income Support in the 21st Century: An International Perspective on Pension Systems and Reform, Washington: the World Bank.

參考文獻

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