理財觀念、風險認知及公務人員年金改革後理財行為之研究-以桃園市消防人員為例

Studies of Financial Concept , Risk Perception and Post Impact of Public Servants Annuity Reform on Financial Behavior - A Case of Taoyuan City Firefighters

文新智(Hsin-Chih Wen)

指導教授 ： 陳明正

健行科技大學/民生創意學院/國際企業經營系碩士在職專班/碩士(2019年)

摘要

公務人員退撫基金近年因支出擴大、收入成長趨緩、所得替代率過高及投資績效不彰等影響，已於104年出現收支不平衡現象。在蔡英文總統上任後，積極推動年金改革，並於106年6月27日經立法院三讀通過《公務人員退休資遣撫卹法》並訂於 107年7月1日起實施，藉由年金改革挽救基金面臨破產的危機。在新的改革制度中，衝擊許多消防人員理財規劃，因此引發興趣研究消防人員理財觀念、風險認知及公務人員年金改革制度是否有所影響消防人員的理財行為。
本研究針對桃園市現職消防人員進行問卷調查，研究得到以下結果：年齡、年資、婚姻狀況、扶養人數、月薪收入對理財觀念、風險認知及年金改革後理財行為無顯著影響。另外理財觀念對風險認知及年金改革後理財行為有顯著相關；風險認知對年金改革後理財行為有顯著相關；並且得知風險認知在理財觀念對年金改革後理財行為有部分中介關係。

關鍵字

理財觀念 ； 風險認知 ； 年金改革 ； 理財行為

並列摘要

In recent years, the public servants pension fund has experienced imbalances of income and expenditure on 2015 due to the expansion of expenditure, the slowdown in income growth, the high income replacement ratio and the lack of investment performance. With Cai Ying Wen won the presidential election, she actively promote the reform of Annuity .Taiwanese government has passed the ‘‘Public Servant Retirement and Severance Pension Act ’’ on June 27, 2017;and it will be practiced on July 1 2018. With the pension reform, the government is expected to solve the potential problems of the bankruptcy for public servants pension fund.
In the new annuity reform system, impacting many firefighters' financial planning, which has led to interest in researching firefighters' financial concept, risk perception, and post impact of public servants annuity reform on financial behavior of firefighters.
The study selects current public servants of Taoyuan as objects and use the questionnaire and obtained the following results: The Taoyuan City firefighters’ Age, seniority, marital status, number of dependents, and monthly salary have no significant impact on financial concept, risk perception, and post impact of public servants annuity reform on financial behavior, Moreover, the financial concept of the Taoyuan City firefighters have significant relation with risk perception and post impact of public servants annuity reform on financial behavior; Risk perception has significant relation with post impact of public servants annuity reform on financial behavior; Risk perception has partial mediating effect on the relationship between financial concept and post impact of public servants annuity reform on financial behavior.

並列關鍵字

Financial Concept ； Risk Perception ； Annuity Reform ； Financial Behavior

參考文獻

一、中文文獻

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