論我國公務人員退休撫卹基金管理制度與改革

本研究係從法制面去探討公務人員退休制度改革，所造成公務人員退休權益之影響，依退休制度的建制，兼有社會法及公務員法的雙重性質，經由大法官會議解釋及憲法條文中找到相關的保障依據。現行退休金的給付以公務人員的待遇作為計算基礎，早期公務人員待遇差，所領退休金無法維持基本生活，致退休制度功能不彰，人力無法新陳代謝，而阻礙到政府行政革新的推動。政府基於事實需要，乃經由修法及以職權命令，授與公務人員一些優惠權益，至八十四年實施新制後，因政經情事變更，導致退休年齡降低、政府補貼優惠存款利息差額增加。依據三次精算結果，提撥率仍不足，是故，目前公務人員退休制度及基金管理，應有通盤之檢討。若公務人員退休制度不加以改善，則攸關公務人員退撫基金至民國一○七年將會破產，因此，政府決定實施公務人員退休制度的再改革，然從所提改革方案及修法草案中，發現研提事項有與公務人員之私益造成衝突，如何緩和公私益的衝突，有賴於公法上信賴保護原則的適用。本文所使用的研究方法有制度研究法、比較研究法、歷史研究法與文獻分析法等，有關研究架構如下：第一章「緒論」，為描述本論文研究的動機與目的，並說明本題目的研究範圍與研究架構等。第二章「我國實施退休制度的背景與理論基礎」，簡述退休法制之演變及相關理論。第三章「各國公務人員退休制度概述」，探討國外之作法，如自願退休年齡、展期年金作一介紹。第四章「公務人員退休制度改革後面臨的問題與對策」，探討八十四年改革新制後，經過時空環境變化，目前所面臨的問題，及主管機關針對這些問題，再次研擬之改革對公務人員權益之影響，有信賴保護原則之適用，公保養老給付與國民年金整併之檢討。第五章「退撫基金管理制度之問題及改革方向」，探討退撫基金財務面臨之問題，改制為行政法人之可行性，基金管理機關組織建制及管理機制之檢討與改革。第六章「檢討與建議」，針對以上的研究作一檢討，並提出建議，以供退休法制改革及處理退撫基金相關問題之參考。

關鍵字

行政法人；公務人員；確定提撥制；公保養老給付；退撫基金；國民年金；確定給付制；展期年金；退休制度；潛藏負債

並列摘要

The purpose of the research is to study the innovation of the Public Service Retirement System from the aspect of law, which influences hugely the benefits of public servants. The said retirement system consists of characters including community laws and public service laws. The related protected basis could be found in the Council of Grand Justices’ Interpretation and articles of the ROC Constitution. The current pension counts based on the civil service payment. In the early days, public servants received poor payment that could not offer the livelihood. That situation indicated the failure of both government retirement system and human resource management, which obstructed the governmental innovation. On account of the need for change and via amendments to civil service pension and compensation laws in line with the implementation of grant authorization, the government provides the public service some preferential benefits. Upon completion of legislation by the Legislative Yuan, effective July 1995, and also due to the change of political environment, the rising of civil servant pay levels, the longer average life span and the growing number of retirees and compensation beneficiaries, all contributed to the rapid increase of government expenditures. The pension fund appears insufficient based on careful calculation. Hence, an overall review to the current Public Service Retirement System and the fund management are badly needed. If not amended, it is expected to face bankruptcy by year of 2018. Therefore, the government determines to implement the re-innovation of Public Service Retirement System. From the innovation project and laws review, there is a conflict between the proposal and personal benefits of public servants. It depends on the suitability of reliable protection principles on public laws. The methods of research used in this paper are systematic study, comparative study, historical study and literature analysis. As to the framework of study, the first chapter “ Preface” describes the motive and the aim of research and also illustrates the scope and structure of the subject. Chapter 2 “Background and Theory of Retirement System Practicing in Taiwan” brief narrates the development of Public Service Retirement Act and related theories. Chapter 3 “Summary of Public Service Retirement System in Other Countries” investigates the modes being practiced abroad, such as introduction to the deferring annual contribution and establishment of income replacement ratio. The fourth chapter “Problems about the Innovation of Public Service Retirement System and Strategies” probes into the current problems happening after the first reform in 1995. The innovation planed by superintendents affects the benefits of public service. Besides, Paid by Public Insurance of Retired Civil Servant and National Annuity should be reviewed. Chapter 5 “Problems of Retirement Pension Management System and Direction of Innovation” explores Retirement Pension Financial Problem, the possibilities of governmental cooperation, the system of Fund Management Organization and the review and innovation of management system. The sixth chapter “Review and Suggestion” reviews the study above one by one and raises the advices as reference to innovate of Retirement Act and to deal with the related problems about Retirement Fund.

並列關鍵字

Pension Fund ； Civil Servant ； Deferring Annual Contribution ； Public Insurance of Retired Civil Servant ； Defined Benefit Plan ； National Annuity ； Defined Contribution Plan ； Executive Agency ； Hidden Liabilities ； Retirement System