提昇私立學校退休金制度公平性之研究－以中小學為例

PROMOTING THE FAIRNESS OF PENSION SYSTEM IN PRIVATE SCHOOLS：A CASE OF HIGH SCHOOLS AND PRIMARY SCHOOLS

吳秀桂(Hsiu-Kuei Wu)

指導教授 ： 王怡心

國立臺北大學/商學院/會計學系/碩士(2008年)

摘要

退休金制度在今日人口結構逐漸老化的社會，是整體福利制度重要的一環。在政府財源困難的因素下，導致現行法令無法提供私校教師擁有與公立教師一致的退休保障下，造成許多辦學成效備受肯定的私校，長期苦心培育的優秀師資，年年流向公校服務，影響到私校教學研究的永續發展。本研究以探討教師退休金制度公平性的角度出發，針對私立學校如何提升退休基金收益、如何建置教師績效評估制度，提出私立學校提昇教師退休金競爭力的參考方案。
本研究分析私校教師與公立教師退休金的差異，並以信託作為私立學校提升退休基金收益的管理方式，結合目前教育部試辦中的教師專業發展評鑑，建置一平衡計分卡模式，客觀地衡量教師工作績效。各私立學校可依學校屬性（係屬於高中、高職、國中或國小）並考量教師意願、董事會態度、家長會態度及學校財務狀況等因素，決定教師退休金政策後，再以本研究提出之16個教師績效衡量指標，對各指標調整分配適當的權重比例，建立績效退休金制度。如此，使私校教師在現行法令的退休金給付外，學校能再給付依教師績效額外計算的績效退休金，以彌補私校教師與公立教師退休金的缺口，不僅可改善私校教師的退休待遇及提升私校教師的社會地位，同時亦可藉由安定教學裨益私校的教學環境及品質提昇。

關鍵字

退休金 ； 績效評估 ； 平衡計分卡

並列摘要

In the ageing society, the pension system becomes an important part of the welfare system. Due to the factor of government financial difficulty, the existing law can not provide private school teachers to have the same amount of pension with teachers of the public schools. Therefore, private schools are hard to keep outstanding teachers who would transfer to the public school to serve whenever the job is open. The private schools have suffered these serious problems for long time.
This study analyzes the differences between the pension plan of private schools and the pension plan of public schools, as well as proposed to use the trust fund to improve the investment performance of the pension fund of private schools. This study is also combined with the Ministry of Education pilot study in the performance evaluation of teacher professional development, and builds a balanced scorecard model that is the more objective measure of the teacher’s performance. Private schools can choose the attributes (high school, high school of commerce, junior middle school or primary school) and also consider the attitude of teachers, the attitude of Board, the attitude of parents and financial positions and other factors. then decide the teachers pension policy. By using the 16 indicators to measure teacher performance, and adjusting the weight of each indicator, the performance pension system can be built so that private school teachers can have more pension fund in the existing Act of pension payments. To improve the pension plan for private school teachers, the private schools can keep their good teachers for a longer time. The results can enhance the social status of private schools, and upgrade the teaching quality of the private schools.

並列關鍵字

pension ； performance evaluation ； balanced scorecard

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