年金改革法制探討-以軍人退休金及制度為例

年金改革是面對未來退休制度的修正，現今社會面臨人口高齡化的趨勢，少子化及人口老化，加上醫療進步，平均壽命從內政部公布生命表76.49歲，到107年公布的109年國人平均壽命為80.4歲。未來退休生活較過往之退休時間皆長，有可能需要自理生活而無法向過往生活一般仰賴子女奉養，故退休年金制度之改革是必然之趨勢，因應國人之退休後之生活支應。軍人自入伍服役後滿二十年之後即可申請退休，並且領取退休俸，若退休後平均年齡為40-50歲，較目前現行政策之65歲退休皆早，且退休後若依平均壽命之計算，退休生活約莫40餘年，近年來，政府財政出現問題、公務員退休金發放困難與即將面臨破產等財政困難接二連三浮現於檯面，現行公務人員退休制度與管理運作上都牽涉到許多經濟學、法學與政府政策之問題，其攸關公務員退休後能否維持基本生活安全，改革制度刻不容緩。隨著時代變遷的軍人年金制度，軍人保險已隨著歷次修法，許久未被重視與跟進，現階段軍人保險制度主要財務隱憂，從精算報告中亦發現軍職人員之退撫基金將在未來數年內發生赤字，相較於公教人員，其將先面臨基金累積餘額始出現虧損之困境。本研究針對我國之公務人員，尤其是軍人社會年金制度，做深入的介紹與分析，以及其近年來的改革方向和策略，進而提出對我國軍人年金制度，得以實施提出具體的建議。此議題作為主要探討的課題，並期待研究結果能協助退伍軍人能提早謹慎做好生涯規劃，為自己創造期望的退職生活提供更多保障，同時這也是本研究的主要動機。

關鍵字

終身俸；軍人年金制度；公共年金制度；退休基金的運作

並列摘要

Annuity reform is to face the future revision of the retirement system. Nowadays, society is facing the trend of aging population, declining birthrate and aging population, coupled with medical advancement, the average life expectancy has changed from 76.49 years of life table published by the Ministry of the Interior to the 109-year Chinese population announced in 107 The average life expectancy is 80.4 years. The retirement life in the future will be longer than in the past. It is possible that you will need to live on your own and cannot generally rely on your children to support your past life. Therefore, the reform of the retirement annuity system is an inevitable trend to meet the needs of the people after retirement. Soldiers can apply for retirement and receive life compensation after serving in the army for more than 20 years. If the average age after retirement is 40-50 years old, it will retire earlier than the current policy of 65 years old, and if the average life expectancy is calculated after retirement, retirement I have lived for more than 40 years. In recent years, financial problems such as government financial problems, civil servants’ retirement payment difficulties, and the imminent bankruptcy have surfaced one after another. The current public servant’s retirement system and management operations involve many economics, laws and government policies. The problem is related to whether civil servants can maintain their basic life safety after retirement, and the reform of the system brooks no delay. With the changing military annuity system of the times, military insurance has been revised with previous amendments and has not been paid attention to and followed up for a long time. At this stage, the military insurance system is mainly financially worried. It is also found from the actuarial report that the retirement fund for military personnel will be in the future. With deficits occurring within a few years, compared with public education personnel, they will first face the dilemma of losing the accumulated fund balance. This research provides an in-depth introduction and analysis of my country's civil servants, especially the military social annuity system, as well as its reform directions and strategies in recent years, and then puts forward specific suggestions for the implementation of my country's military annuity system. This topic is the main topic of discussion, and it is hoped that the research results can help veterans to make career planning early and carefully, and provide more protection for themselves to create the desired retirement life. This is also the main motivation of this research.