我國中小學教師待遇調整之研究--以經濟成長及通貨膨脹觀點分析

民國106年，正值我國年金制度改革的關鍵時間點，而我國中小學教師待遇及退休金調整議題，往往受到輿論、政治與經濟等因素的影響而改變。所幸待遇之依據，已在104年6月10日立法通過「教師待遇條例」，並在該年12月27日施行，因此之前「公立學校教職員敘薪辦法」有關教師部分之規定，已失其效力。審視新出爐的「教師待遇條例」內容，雖將教師待遇項目，分為本薪（年功薪）、加給及獎金三種，並針對教師本薪（年功薪）之起敘、提敘、改敘及年資晉級予以原則性規範外，卻對每年待遇的調整方式付之闕如，造成教師薪資仍舊停滯不前，實質薪資不斷倒退。在經濟層面上，卻無法以經濟現況或實質物價的改變，來反應正確的待遇調整；更無客觀的基準公式做為調整待遇計算之標準，往往只靠主管機關與民間輿情來決定是否調整待遇，如此更無法真實的反應實質薪資需求，甚至造成基層公教人員生活上不小的壓力。近來中小學教師待遇未調整之原因似乎皆以國家財政窘困與經濟下滑為由，而顯少考慮其他相關因素（如物價指數、經濟成長率、政府之稅收成長率與負債比率），若能套用企業經營的觀點，當政府執政成效卓著，造成經濟成長率提升，稅收也相對增加時，就如同企業獲利增加，公教人員理應共享獲利的甜美果實；反之，若經濟成長衰退，稅收減少，也就如同企業獲利倒退，同理也應予以逞罰性的減薪，才能真實反應政府執政不佳的後果，讓所有公部門也均能以此惕勵，在工作上能更加兢兢業業。再者，待遇的調整亦影響到公教人員退撫基金的撥付，若能緩步提高待遇，相對在退撫提撥的金額也能增加，如此對未來公教人員因增加退撫提撥率所受到的生活衝擊將能夠減輕，也能夠增加公教人員退撫基金的挹注，實為一石二鳥之上策。故本研究之目的為提供中小學教師彈性待遇調整制度有客觀依據及改進方向，讓相關問題不致受到輿論、政治與社會等非主要因素的影響，而轉變成受到關注的時事議題討論，衍生出不必要的社會成本。本研究探討中小學教師待遇暨退休金之合理性依據經濟成長率與通貨膨脹率等相關指標為彈性調整機制，在現行薪資制度下來模擬並建立一薪資模型之實證結果，除了考慮物價指數(CPI)、平均每人每年國內生產毛額(GDP)、平均國民所得、民間薪資水準、基本工資成長率等不同因素的影響外，更將政府之稅收成長率與負債比率納入分析，更期望拋磚引玉，讓後繼者將來能更深入研究此議題，甚至獲得採納參考，進而法制化，實為大幸。

關鍵字

教師；待遇；調薪；經濟成長；通貨膨脹

並列摘要

2017 is a crucial year for the reformation of the Taiwan’s Nation Pension System. Factors including politics, economy, and public opinion influence greatly upon salary and pension adjustments to Taiwanese middle and elementary school teachers. The current income system is based on the Teacher Remuneration Act, which passed the bill on June 10th of 2015, and was implemented on December 27th of the same year. The previous Regulations for the Compensation of Public School Faculty and Staff immediately became ineffective. The Teacher Remuneration Act categorizes teachers’ income into basic salary, allowances, and bonuses, adding principle specifications such as seniority salary, salary grades, and salary points. However, upon further examination, yearly salary adjustments are not mentioned in the Act, an indication that teachers’ income still remains even after the reformation. With salary adjustments unable to reflect the changes in current economy and commodity, and no objective standards in calculating one’s salary, teachers’ income adjustments mainly rely on the decision of political and public influences, placing pressure solely on teachers and civil servants. Reasons for not adjusting the salary of middle and elementary school teachers revolves around government financial difficulties and economic downturn. Other factors such as price index, economic growth rate, government tax growth rate, and debt ratio were seldom put into consideration. From a business management perspective, when an effective government in office achieves economic and tax growth, the accomplishments should reflect upon teachers and civil servants, as would in a profiting business. Similarly, in face of economic recession and tax decrease, salary reduction should be implemented to reflect the government’s poor leadership, creating a vigilant work environment for teachers and civil servants. Furthermore, salary adjustments directly affect the National Pension System. A slow raise in income would allow the government to allocate more for the Pension System, place less pressure on the livelihoods of teachers and civil servants, as well as increase pension in the long run, killing multiple birds with one stone. The purpose of this study is to provide an objective approach towards adjusting the income of middle and elementary school teachers, away from political, social, and public influences. This study focuses on essentiality of income adjustments to Taiwanese middle and elementary school teachers, through analysis of flexible indexes such as economic growth and inflation. Based on the current salary systems, the study provides a salary model, in consideration of factors such as CPI, GDP, the national average income, income standards amongst nongovernmental companies and enterprises, basic wage growth rate, government tax growth rate, debt ratio, and so on. The researcher hopes that this study may serve as a reference for further research and in lawmaking decisions.