由於少子化與高齡化的衝擊,使得勞保年金傳出了破產的危機,一般勞工的退休金來源除了勞保年金以外,自己購買商業年金保險也是另一種籌措退休金的方式。 本研究是針對中部地區大學學生對商業年金保險的認知程度做探討,再以人口統計變數、購買意圖、購買動機、所得替代率、政府財政與稅賦優惠來分析中部地區大學學生對商業年金保險之購買意圖。並使用因素分析、信度分析、效度分析、直線迴歸分析、獨立樣本T檢定及單因子變異數分析等方法來分析。 實證結果顯示,除了購買動機對於購買意圖變數沒有正向影響的關係之外,其他結果皆與預測相同。最後建議政府應設立商業年金保險之獨立免稅扣除額,除了可以增加民眾的購買意願之外,還可以讓民眾的老年生活更有保障且活著更有尊嚴。
Due to the impact of declining birthrate and deteriorating ageing problems, Labor Pension is said to be facing a crisis of bankruptcy. Other than Labor Pension, the main source of retirement pension for general labors, purchasing commercial annuity insurance products for themselves can be another way to raise pensions. This study investigates college students’ recognition of commercial annuity insurance, with participants from central Taiwan colleges. Demographic variables, purchase intention, purchase motivation, income replacement ratio, and government finance and tax incentives are used to analyze the subjects’ purchase intention of commercial annuity insurance. The analysis methods applied include factor analysis, reliability analysis, validity analysis, linear regression analysis, independent samples T-test method and ANOVA. The empirical results show that except purchase motivation is not positively related to purchase intention variables, other results are identical with the predictions. It is suggested that government set up independent tax deductions for commercial annuity insurance so that people can benefit from more willingness to purchase that leads to a better protected and dignified aged life.