國民義務教育從業人員退休金準備提撥之研究─以桃園市為例

因少子化問題，政府積極推動年金改革政策，教師們該如何面對這樣的趨勢並提前為退休做準備呢？其中國中小教師在面對這樣的趨勢是否會有不一樣的退休規劃呢？本研究預期中小學教師的退休金提撥行為會受教師的個人社經背景、家庭狀況、個人對未來退休的期待與規劃、投資風險屬性及任教於中小學階段等因素，而有不同，此即為本研究討論中小學教師退休金提撥行為差異之貢獻所在。本研究旨在探討國中小教師退休金提撥行為，採用問卷調查法，調查時間為2016年9月1日至2017年1月31日，以桃園市國中小教師為調查對象，問卷有效樣本共681份。本研究藉由詢問受訪者之任教階段、薪資待遇、經濟背景、對退休的期待與規劃、目前使用之理財工具以及個人投資風險屬性之調查等資料進行研究與分析。本研究採用「樣本選擇模型」(Sample Selection Model)，針對受訪者「是否已有退休金準備提撥行為」之影響因子進行探討，著重討論受訪者「實際退休金準備提撥金額」，針對其「實際退休金準備提撥金額」與「預期退休金準備提撥金額」差異之影響因子進行探討；針對已有退休金準備提撥行為之受訪者，分析其「實際為退休理財規劃所使用理財工具種類」與「預期為退休理財所規畫所使用工具」之影響因素；同時探討國中小教師退休金準備行為之差異。本研究實證結果顯示，年齡愈高的教師其提撥退休金準備的傾向較高；而預計退休年齡愈晚者傾向提撥較多的退休金；再者，實證結果亦顯示所得較高者其實際使用理財工具種類較預期使用種類多；此外，亦發現國小教師會更傾向進行退休金準備提撥行為。

關鍵字

退休金準備；理財工具；樣本選擇模型；差異性分析

並列摘要

The government is actively promoting the pension reform policy, how can teachers face such a trend and prepare for retirement? Is there any different retirement plan between elementary school and junior high school teachers? In this study, it is expected that the pension provision of elementary school and junior high school teachers will be affected by the teacher's personal social background, family status, individual expectations of retirement and planning, investment risk attributes and teaching stage at either primary or secondary schools and other factors. This is the contribution of this study to discuss differences in the behavior of elementary school and junior high school teachers' pension. The purpose of this study is to explore the behavior of pension funds in elementary school and junior high school teachers by using questionnaire survey. The survey was conducted from September 1 in 2016 to January 31 in 2017. There are 681 valid questionnaires. Investigations were conducted by elementary school and junior high school teachers in Taoyuan City. This study was proceeding by researching and analyzing from the information of the respondents’ teaching stage, salary, economic background, expectations and planning for retirement, financial management tools and personal investment risk attributes. Sample selection model is used to discuss the factors whether the respondents prepare for their retirement and the actual pension reserves allocated. To analyze the difference between actual pension reserves allocated and expected pension reserves allocated. And we discuss the differences of the preparations for retirement between junior high school teachers and elementary school teacher. The empirical results show the older teachers have a higher tendency to prepare for pensions. Respondents expect that the later the retirement age tends to allocate more pensions. And the results show that the higher the actual use of financial tools than the expected types of use. Furthermore, it is found that the higher the actual use of financial tools than the expected types of use.