我國私立學校教師退休及相關問題之研究

吳國輝(KUO-HUAI-WU)

指導教授 ： 劉昊洲博士

國立臺灣師範大學/教育學院/三民主義研究所在職進修碩士班/碩士(2002年)

摘要

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。依民國九十年十月三十一日公布之私立學校法第五十八條第一項規定：「私立學校董事會應訂定章則，籌措經費辦理有關教職員工之退休、撫卹、資遣等福利事宜；該章則應報請主管教育行政機關核備。」在過去，各私立學校甚少建立退撫制度。民國六十九年十月私校教職員保險開辦後，為使教職員退休時，得以請領保險養老給付，始有退休制度之建立。然因私校財務狀況不同，各校退撫給與厚薄不一，且因財力所限，退撫給與規定亦多不盡合理，致有礙私立學校人才之延攬，進而影響教育之品質。民國八十四年八月九日教師法制定公布後，私立學校教師的「退休撫卹」制度終於有了明確的法律定位，即公私立學校教師的退休撫卹資遣制度，合併成為一個共同的法源。但是由於公私校分治由來已久，還有政府有限的資源配置等因素的影響，目前公私立學校教師退撫辦理情形，仍有很大不同。爰參考國外退撫基金運作情形及相關作法，整合出一套適合我國的退休撫卹制度與退撫基金運作模式。
本文最主要研究目的，在整理相關的教師退休之制度理論基礎、比較我國與各國公私立學校教師退休制度，還有退休撫卹基金運作的情形、了解公私立學校教師現行退撫制度的差異情形、探討我國私校教師組織制度的特色、明暸我國私立學校教師退休之執行概況、發掘私立學校所面臨的難題與遭遇之困境等，以促使有關機關對於私立學校退休撫卹制度之建立與將來之運作，及教育資源之合理分配，使私立學校退休制度得以完善的監督與管理。
關鍵詞：私立學校退休制度、私立學校退撫基金運作、退休撫卹制度、組織制度的特色、退休制度監督與管理。

關鍵字

私立學校 ； 教師退休撫卹基金 ； 教師退休制度 ； 退休制度沿革 ； 退休與撫卹 ； 教師

並列摘要

Private education Institution is own from people who donate by themselves or from other charity, and the differences between Public and Private school are Public school are mostly financial support by the Government. On October 31, 2001, the Private school Act 58 No1. Legal rules has been announced by Legislative Court that：「Board of Director of private schools should enact the regulations to raise fund for corresponding benefits of teachers and staff, such as retirement, pension and subsidy. That regulation should report to educational authority」. In the past, retirement system almost cannot be found in private school. Since the beginning of insurance of private schools’ teachers and staff on October 1980, there was retirement system that offers the pension to those retired teachers and staff. Due to the different financial situations in private schools, the amount of pension is different in different schools. Besides the limited financial abilities, the pension systems are not suitable and reasonable. It further influenced the recruitment of teachers and quality of education. On the 1995, August 9th Act of teacher have been finally make to public, Pension of retirement for Private school teacher have specified clarity that Private school will have same financial support as Public school from Government. Because the Public and private school has been organizing in separate different way for long time, either finically or educationally .Government with limitation of financial supply, and managing model “Pension of retirement union for public sector”that Public school teacher can be study from. And Pension fund transaction from overseas that enables us to make a suitable model for our own pension fund law and transaction.
The main object of this study is to understand the basic theory of retirement of pension fund for teacher and to compare the private and public pension fund with other country and the different way the pension fund transacting and organizing. How do private schools overcome all the difficulties and problems with pension funds? And to understand the characteristic and history of private school with support by education department enables function of pension fund for private school can be supervising and managing perfectly.
Key Words: Private school pension fund, Private school Retirement Act, Private school pension fund transaction, Private school pension fund organizing and supervising.