公教人員對退撫基金之公司治理認知差異分析

The Analysis of Public Servants' Perceived Difference on Corporate Governance of the Pension Fund

鍾定豪(Ting-Hao Chung)

指導教授 ： 許文西

國立屏東科技大學/管理學院/高階經營管理碩士在職專班/碩士(2010年)

https://doi.org/10.6346/NPUST.2010.00103

摘要

我國自民國八十四年七月一日起軍公教人員的退休金制度，由「恩給制」改為目前「儲金制」，考試院銓敘部設立一個部門來管理退撫基金，名稱為『公務人員退休撫卹基金管理委員會』，管理全國軍公教人員每個月所提撥的退撫金五仟八百多億的資產，如此龐大的資產要需要一套良好的機制才能創造績效。

因此，本研究採抽樣問卷的方式來探討公務人員退撫基金實施公司治理的可能性，同時以經濟暨合作發展組織OECD之公司治理之基本原則為藍本，了解台灣公務人員對於公司治理之認同度。

依據研究之結果，公教人員在性別、最高學歷及年齡方面對於退撫基金實施公司治理的六大構面的差異性均不顯著，而在職務類別中對於「利害關係人權益的尊重與社會責任」的認知具有顯著性差異，其次在服務年資方面對於「提撥者的保障」、「資訊透明化強度」、「管理階層紀律與溝通」及「利害關係人權益的尊重與社會責任」 等的認知具有顯著差異。

關鍵字

公司治理 ； 退撫基金 ； 公務人員退休撫卹基金監理委員會 ； 公務人員退休撫卹基金監理委員會 ； 非營利事業組織

並列摘要

Since July 1st, 1995, Military and Civil Service Pension System has changed from the “superannuation or noncontributory plan “ to the “contributory plan “. Ministry of Civil Service Examination Yuan sets up the department, called “Civil Servants Pension Fund Commission” , to manage the pension fund of more than NT$ 580 billion contributed by all public servants. Hence, it is necessary to make a proper management system to manage the pension fund.

The purpose of the study is to explore the possibility of the implementation of Corporate Governance into the management of Civil Servants Pension Fund, and the level of Taiwanese civil servants’ perception of Corporate Governance that was based on the basic principles of corporate governance of OECD. In this study, the questionnaires were used to collect the data.
The results of the study are as follows: In the six dimensions of implementing Corporate Governance of Civil Servants Pension Fund, the level of civil servants’ approval is not significantly different across gender, educational level and age. The level of civil servants’ approval is significantly different in” respect for stakeholder’s rights and social responsibility” across positions. The level of civil servants’ approval is significantly different in ” protection for contributors”, “the degree of information transparency”, “discipline and communication of management”, and ” respect for stakeholder’s rights and social responsibility” across year of service.

並列關鍵字

Corporate Governance ； Civil Servants Pension Fund ； Supervisory Board of Public Service Pension Fund ； Management Board of Public Service Pension Fund ； Nonprofit Organization

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