- 學位論文
國小教師對軍公教退休年金改革方案以及未來理財規劃之研究-以高雄地區為例
The Study on the Reformation Program on Pension Fund of Public Servant and Future Financial Planning for the Elementary School Teachers-Taking Kaohsiung Elementary School Teachers as Example
摘要
我國的軍公教人員退撫制度在面對退撫基金因為長期的不足額提撥、高齡化延長給付年限，以及金融環境快速變化，導致嚴重收支失衡問題時，確實有必要將針對退休制度提出修正，於是考試院銓敘部在2013年4月11日對公務人員退撫制度提出修法草案。而這樣制度的改革與推行，對教師族群的退休看法與認知態度有產生一定程度的影響。 本研究深入探討我國退休年金制度改革方案（公務人員為90制，教育人員為85制）與鄰近國家退休制度之異同，並彙整文獻分析，以了解目前軍公教人員退撫制度面臨的困境及退休年金改革方案可能帶來的影響，而後採深度訪談與問卷調查兩種方法進行，透過訪談教師會代表、財金系教授，將相關意見試圖彙整成問卷，並以高雄市立國小教師為調查對象，共發出429份，回收問卷413份，有效問卷388份。 調查結果經敘述性統計分析、單因子變異數分析、雪費法（Scheff’e）和交叉統計等統計方法加以分析得到以下結論：66.5%高雄市國小教師同意政府改革，並且願意提高足夠繳費標準，維持給付及退休年齡不延後，59.8%的國小教師希望以月退休金的方式來領取，而在單因子分析結果，在年齡、工作職稱、教學年資、服務區別、撫養人數等變項中不同的條件也都會有不同考量；而在未來的理財規劃，由調查結果可以發現，無論在那一個變項中，高雄地區國小教師曾經採用的理財計畫，都是非常集中於家庭生活收、支預算計畫及儲蓄和借貸計畫以及風險管理計畫等三項，顯示高雄地區國小教師的理財規畫相對是較為保守，而面對未來在退休金減少的情況下，理財規劃態度也是轉趨保守的，在理財諮詢服務管道則以向周遭的親朋好友諮詢居多。 本研究依據研究結果，提出以下四點建議：ㄧ、希望立院朝野協商能廣納學者專家、軍公教意見充分溝通。二、完善規劃多層次年金，建立個人帳戶制度。三、盼政府透過課程研習強化國小教師相關理財資訊。四、以漸進的方式改革。以上建議，期盼能作為政府在處理退休年金改革相關問題時之參考。
並列摘要
The Public Service Pension System is in the face of pension fund shortfall because of the long-term provision, to extend the benefits of years of aging, as well as rapid changes in the financial environment, causing serious imbalance problem. Indeed it is necessary to raise correction for retirement system. The Ministry of Civil Service submited a draft to amend the law for Public Service Pension system in April 11, 2013. Reform and implementation of this system, there is a certain degree of influence on teachers' retirement perception and cognition attitudes. This study further investigates the retirement pension system of reform program of (civil servants is 90 system, education staff of 85 made) the similarities and differences with the neighboring country. The collection of literature analysis to understand the current plight of pension system and possible impact. We take two ways of deeply interviews and questionnaires to this investigation. Through interviews with representatives of teachers, professors Department of Finance to compile a questionnaire and take the survey from the elementary school in Kaohsiung. Totally issue 429 , receive 413 and 388 are valid. The conclusions by descriptive statistical analysis, one-way ANOVA analysis, Scheffe method and cross-statistics are as folllowing. 66.5% of elementary school teachers in Kaohsiung city agreed to reform, and are willing to pay enough, but maintain benefits and not postpone retirement age. 59.8% of teachers hope to receive monthly pension manner. The analysis result of one-way ANOVA, age, job title, years of teaching, different service area, number of dependents, etc. Items in different conditions will have different considerations. Financial planning in the future, the survey results can be found no matter in which variable, the elementary school teacher in Kaohsiung area, who performed financial planning are very focused on family budget plan, deposit and loan program and risk management plans. It is showing teachers are relatively conservative in financial planning. For the situation of future reduction in the pension, the attitude of financial planning is also getting conservative. The financial advisory services, the most information getting is from the consultation of friends and family. The results of cross-analysis, in terms of gender, age, years of teaching, job title, different service areas, marital status, number of dependents will have different trend direction in different conditions. Based on the findings of this study, the following four proposals are addressed: (1) Hope the party consultation in Legislative Yuan can accept the opinions of scholars,the Publoc Service and fully communicate. (2)Well plan multi-levels Pension System, build a personal account system. (3) Hope the government can strengthen the financial information related to elementary school teachers through course learning. (4)In a progressive way of reform and looking forward to government can take above suggestions as a reference when dealing with reform issues of retirement pension system.