私校退撫儲金新制對教師相關權益問題之探討

A study of Faculty Rights on New Retirement Pension System of Private Schools

邵惠芬(Hui-Fen Shao)

指導教授 ： 陳櫻琴

中原大學/商學院/財經法律研究所/碩士(2011年)

https://doi.org/10.6840/CYCU.2011.00075

摘要

根據私立學校法第64 條之規定，關於私立學校教師的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，而在我國公立學校自
85 年2 月起已配合公務人員而實施儲金制，而私立學校卻無此退撫儲金機制，導致公私立學
校教師退休撫卹所享有的給與差距懸殊。主管私立學校之教育部因而頒訂『學校法人及其所
屬私立學校教職員退休撫卹離職資遣條例』，並自98 年6 月實行，使私校教師人員的退休權
益受到保障，與公立學校教師福利間的差距亦有大幅度的縮短。
前開法律在施行後因需有調整之虞，現行制度在99 年間部分修訂並加以調整，但其中有關管
理基金之內容、退撫儲金制度之風險承擔及教師退撫儲金制度相關年限設計，仍存有若干疑
義不明之處，本文藉由文獻探討，在現行法架構加以研究，並擬提相關修法之建議，以求確
保私校教師應受之退撫權益。
本研究最後提出幾項建議，首先就儲金管理會之選擇所產生之風險爭議應有明確的法源依
據，此外，關於領取浮動且有期限之月退休金之確定提撥制應加以延長外，而退撫基金之管
理亦應引進公司治理的監控模式，以維持退撫基金的正常運作，並保障全體教師之權益。

關鍵字

公司治理 ； 風險承擔 ； 管理基金

並列摘要

According to Article 64 of Private School Law, those matters relating to retirement,
compensation, resignation and severance of employees of school legal persons and
teachers and staff members of their schools shall be handled by regulations separately
drawn up. Due to the retirement system to the persons of Public school and Public
Services were changed into the saving account from February of 1996, the Government
has made “Retirement Fund Management Committee of Consortium Corporation for the
Private School Faculty” for protecting the right of retirement to the employees of Private
School.
The above-mentioned relegation has amended in 2010. However, the articles are still not
clear as to the management of Retirement Fund, the risk/protection period to the retirement
& compensation system. This study examined the system by the analysis of prior
articles/documents and tried to have suggestions to the legislature for protecting the
benefit of the retirees of Private school.
The conclusions and suggestions are as follow:
1. The regulation should be made for avoiding the risk to the choice of Retirement Fund
Management Committee.
2. The period of Defined Contribution Plan of monthly pension with floating rate should be
extended
3. The introduction of the model of “Corporation Governance” on the management of
Retirement & Compensation Fund System.
Keyword：management of Retirement Fund, risk, corporate governance

並列關鍵字

corporate governance ； risk ； management of Retirement Fund

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