國小教師退休金準備提撥之研究-以桃園市為例

在當前社會環境呈現長壽、少子、不婚、年金改革等多重因素的影響下，本研究國小教師之退休金準備的提撥與規劃的行為探究及其影響因子。透過問卷調查法詢問受訪者對未來退休的期待與規劃，目前使用的理財工具，以及受訪者本身投資風險屬性調查等資料，加以彙整後進行實證分析。本研究問卷調查期間為於2016年10月1日至2017年1月31 日，以桃園市國小教師為研究對象，在實證模型使用Heckman(1979)兩階段樣本選擇模型（Sample selection modle），在已著手退休金提撥的條件下，討論受訪者每月實際提撥退休金準備之金額的影響因子、影響受訪者退休金準備「實際提撥金額」與「預期提撥金額」差異之因素、影響受訪者是否使用儲蓄保險做為提撥退休金準備之工具的因素、受訪者每年支付儲蓄保險之保險費等影響因素之探討、影響實際使用的理財工具數的因素、「實際使用之理財工具」與「預期使用之理財工具」是否有差異、預期退休後每月生活費的影響因素以及實際每月生活費的影響因素。根據實證結果顯示，收入愈高者、沒有房貸者、專任教師，會較有能力進行退休金準備提撥。在有提撥行為的條件下，發現目前有房貸的人、認為政府的退休政策有幫助者、風險愛好者，其提撥退休金的金額會較少；收入愈高者退休金實際提撥金額金額會高於預期提撥金額，而已婚者、家中經濟負擔者、目前生活開銷愈高者、目前有房貸負擔者，退休金實際提撥金額金額會低於預期提撥金額；法商科系背景者及女性，較喜歡使用儲蓄保險做為提撥退休金準備的工具且每年支付的保險費愈高，風險喜好者及目前生活開銷愈高者，較不喜歡使用儲蓄保險做為提撥退休金準備的工具；男性所使用的理財工具較女性多，年紀愈大者所使用的理財工具就愈少；收入愈高者及家中有重病需要照護者，目前每月生活費用及預期退休後每月生活費用都較高，目前有房貸負擔者則反之。

關鍵字

退休金準備；儲蓄保險；理財工具；兩階段樣本選擇模型；差異性分析

並列摘要

Under the influence of multiple factors such as longevity, low births, lack of marriage, and annuity reform in the current social environment. To explore the behavior of planning and its impact factors for the pension reserve by the elementary school teachers in this study. Questionnaires were used to be the data survey method for collecting respondents' expectations and plans for future retirement, the current financial tools for their pension preparation, and respondents’ risk attributes. The questionnaire survey period for this study was from October 1, 2016 to January 31, 2017. The primary school teachers in Taoyuan City were the survey samples of the study. Heckman's (1979) two-stage sample selection model was used in the empirical model for this study. Under the condition that pensions have been initiated, we discussed: the impact factors of the actual amount of monthly pension provision made by the respondents, the impact factors of difference between the “actual amount” and “expected amount” of the respondents’ pension provision, the factors of influence if respondents’ took savings insurance as a tool for pension provision or not, the impacts of influence the annual insurance premium paid by respondents, the factors for affecting actual use of financial instruments, the impacts factors if there are any differences between the actual use of financial tools and the expected use of financial tools, the factors that affect the expected monthly living expenses after retirement, and the influencing factors of the actual monthly living expenses after retirement. According to empirical results, it is shown the higher income earners, lack of mortgage lenders and full-time teachers are more ability of initiating pension preparations. Under the conditions of proposing behavior, it is found that people who currently have mortgages, those who think that the government’s retirement policy is helpful for their living after retirement, and risky lovers will have less amount of pensions preparing, and those who have higher income and their actually amount of pensions prepare is higher than their expected amount of pensions prepare. However, the married person, the economic burden at home, the higher the current living expenses, the current mortgage loan, the amount of the actual amount of pension will be lower than the expected amount of the proposed amount. Moreover, the female who educated background with college of law and business and college of arts, they prefer to use savings insurance as a tool to prepare pensions. The higher the annual premium paid and the risky lovers, the higher current living expenses, the less they like to use savings insurance as a tools for pension prepare. Males use more financial tools than women when the respondents are older and the less financial tools they use. The current monthly cost of living and the expected monthly retirement is higher when the respondents have higher income and have serious patients need to be taken care at home. However, the respondents have higher cost of current and retired livings when the respondents have the burden of mortgage loans.