論文提要 由於退休後普遍的收入銳減,但卻必須面臨退休後生活的必要開支以及老年醫療看護等問題,因此若沒有良善的財務規劃,「退休」對於多數人的未來生活而言,將可能遭遇嚴重的財務問題,加上現行台灣已邁向高齡化社會,未來政府勢必得面臨逐漸遞增之老年人照顧問題。基於政府日漸緊絀之財政支出,如何解決高齡化社會所衍生的龐大財政負擔與老年人口安養之社會福利問題,本研究認為可參考國外以房養老之逆向抵押貸款制度運作,該制度係提供一個管道讓老年人可以其自有居住的房屋為擔保,藉以獲得退休生活開支及醫療看護費用,作為未來生活費用匱乏時的資金來源方式之一,亦可藉由老年人以其現有資產養老來減輕政府的財政負擔,有助於改善老年人口未來退休養老費用不足之問題。 研究發現政府基於現行社會發展背景,其所扮演之角色定位應以社會救助及社會福利提供為主,以整合既有資源推出完整以房養老政策,故對於該貸款制度運作時可行的制度運作模式,政府介入制度運作程度宜介於市場自由運作以及社會福利機構與政府合作實施兩者間,並探討政府以降低逆向抵押貸款制度運作產生之交易成本為主要考量下,得以設置專業諮詢服務與制定法律規範介入逆向抵押貸款制度之運作。其次則探討制定法律規範降低整體逆向抵押貸款制度運作之可能產生的風險與貸款糾紛,並加以分析應如何去制定規範,經由經濟分析發現,長期而言,如對於貸款爭議糾紛不斷,政府可藉由制定逆向抵押權加以降低制度運作之風險與爭議發生機率,以及隨之而生的交易成本,短期而言,則可藉由制定契約之強行規範來降低,並提升逆向抵押貸款制度運作之經濟效率。
ABSTRACT Because of retirement may lead to reduce income, so the retired elderly have to be faced with the living expenses and medical expenses. If they do not have a perfect financial planning, they may have a financial problem of the retirement plan in their future. Now Taiwan has been towards an aging society, so government is facing an increment problem of finance for aging population. Due to the government increasingly stringency financial expenditure, so we have to think about how to solve problem from the huge financial burden on the elderly population. Government has to face nursing and social welfare issues. Reference the operation of the reverse mortgage system from foreign country, we can find that reverse mortgage system is not only a system for elderly population have one more choices to solve their inadequate living expenses and medical expenses but also mitigating the financial burden of government. The analysis found the role of government should be to provide social assistance and social welfare on the social development background. The feasible operation of reverse mortgage system for the government is based between market-led operation and cooperation of social welfare agencies and government. And government has to formulate legal norms for reducing the transaction costs in the operation of the reverse mortgage system. Secondly, how to develop the legal norms to reduce the risk and transaction costs in the operation of the reverse mortgage system. The analysis find reverse mortgage and indenture could improve the efficiency of operation for reverse mortgage system.