國軍年金改革與留營意願之關聯性研究-工作投入的中介效果

A Study on the Relationships of Pension Reform and Retention for Military Officers in Taiwan: The Mediating Effect of Working Effort

傅明政(Fu-Ming Cheng)

指導教授 ： 李筱丰

健行科技大學/商管學院/企業管理系碩士在職專班/碩士(2020年)

摘要

如何留住優秀國軍的人才，一直以來都是的重要課題。然而隨著整體經濟環境的變遷，國軍年金面臨破產的情況，在年金改革的浪潮中，如何兼顧留住國軍優秀人才與年金改革的設計就顯得相當重要了。我國政府曾自101年10月推動年金制度改革，主要針對即將面臨破產危機的勞保與軍公教退撫制度提出修改，並於107年6月20目，立法院臨時院會三讀修正通過陸海空軍軍士官服役條例，明確律定軍人年金最低為3萬8,990元，另18％的優惠存款分10年逐年歸零。國軍年金改革制度，直接衝擊了軍職人員的退休金以及退休規劃，因此，年金改革的滿意度是否會影響軍職人員的留營意願是重要的研究探討議題。
本研究主要透過問卷調查分析探討軍職人員的年金改革滿意度與留營意願的影響，並以工作投入作為中介變項。透過285份有效回收問卷(有效回收率95%)，研究結果發現：1.國軍年金改革滿意度對留營意願有顯著正向影響。2.國軍年金改革滿意度對工作投入有顯著正向影響。3.工作投入會顯著正向影響留營意願。4.工作投入在年金改革滿意度對留營意願的影響上，具有部分中介效果。

關鍵字

年金改革 ； 留營意願 ； 工作投入

並列摘要

Retaining outstanding military talents is always an important issue for the military. However, the military pension fund might face bankruptcy with years of slower economic growth. Therefore, the considerations of outstanding military talents retention and pension reform redesign are crucial during this situation. The government had promoted a restructured pension scheme since October of 2012. which mainly proposed the modifications among labor, military and civil sevice pension systems during financial crisis. Following the Legislature's passage of amendments to the Act of Military Service for Officers and Noncommissioned Officers of the Armed Forces on June 20th 2018, the government enacted the pension floor for military personnel who retire after 20 years of service would be NT$38,990 (New Taiwan Dollars),and the18% of the preferential deposits would be gradually phased out over 10 years. This reform system directly impacts retirement pension and plan for military personnel. Therefore,it's a critical issue of whether or not satisfaction of pension reform will affect the retention of military personnel.
This study aims on the impacts of the satisfaction of pension reform and the retention through conducting survey and anyalysis.Besides,we utilize work effort as the mediating effect in this research.After conducting analysis through 285 vaild questionnares(95% effective rate),this study found that:1.There is a positive effect on the satisfaction of pension reform to retention. 2.Satisfaction of pension reform has a significant positive impact on working attitudes. 3.Working effort will significantly affect the retention. 4.Work effort has a partial mediating effect on the satisfaction of pension reform to retention.

並列關鍵字

Pension Reform ； Retention ； Working Effort

參考文獻

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