國民年金與相關社會保險年金化之研究

The Annuity of National Pension Policy and Other Social Insurance

劉湘榆(Hsiang-Yu Liu)

指導教授 ： 陳櫻琴

中原大學/商學院/財經法律研究所/碩士(2015年)

https://doi.org/10.6840/CYCU.2015.00074

摘要

摘 要
隨著科技的進步，國民平均壽命的延長，生育率下降及家庭保障功能改變，老年退休後的經濟安全變成重要課題。台灣逐漸邁入高齡化社會，年金制度逐漸被重視，有必要並加以探討與改革。
我國社會保險主要包括勞保、軍保、公教保及農保老農津貼四個部分。國民年金制度2008年正式實施，目的是將未參加相關社會保險的國民納入社會保險體系。然而，經過多次改革，仍未達成原先整合目標，如農保。政府對於年金改革制度，趨向於整合所有相關社會保險年金，但是否對國民年金及相關社會保險制度更加完善，值得研究。
本文探討社會保險概念，研究國民年金法與制度，有關研究架構說明如下：
第一章「緒論」：說明研究動機與目的、研究範圍與方法。第二章「社會保險與年金制度之概念與理論分析」：透過社會保險與商業保險的比較，介紹社會保險與年金制度之概念。第三章「國民年金法及制度之介紹」：透過本章整理，將國民年金法與制度做基本的整理與介紹。第四章「國民年金與相關社會保險之關連」：簡單敘述勞保、軍保、公教保與農保農民津貼四個部分，並與國民年金做比較。第五章「國民年金與相關社會保險年金化之現況及改革」：提出國民年金本身所存在問題，其他社會保險整合年金化將會產生之問題及解決建議。第六章「結論與建議」：針對本文研究做出結論，並對國民年金法之未來提出建議。

關鍵字

年金制度 ； 年金化 ； 社會保險 ； 國民年金

並列摘要

Abstract
The economic security of retirement becomes an important topic along of the development of science and technology, aging populations, fertility decline, etc. Taiwan has become aging population society. In order to meet the urgent need of retirement issue; improving National Pension Insurance and providing social insurance are tasks which brook no delay.
There are four sections about the economic security of retirement in our national society insurance. That includes Labor insurance, Farmer's health insurance, Government employees’ insurance and Insurance for Military Personnel. National Pension Insurance is launched in 2008. The main purpose of this insurance is to take care of those citizens who do not participate in others insurances. However, after reforming couple times, National Pension Insurance still has not accomplished the goal of integrating the Farmer’s health insurance. The future trend of annuity reform scheme will integrate all related society insurance annuity. It still needs to be studied whether the research can improve National Pension Insurance and other related insurance policies.
This research will discuss about the basic concepts of social insurance. Furthermore, we will investigate National Pension Insurance. The following will be the description of conceptual framework:
Chapter One “Preface”: Explain the research motivation and purpose, field of research and methods.
Chapter Two “Analyze the concept and theory of social insurance and annuity scheme”: Introduce the concept of social insurance and annuity scheme by comparing social insurance and commercial insurance.
Chapter Three “National Pension Annuity introduction”: Arrange and introduce National Pension Annuity.
Chapter Four “The relationship between National Pension Annuity and related social insurance”: Simply narrate Labor insurance, Farmer's health insurance, Government employees’ insurance and Insurance for Military Personnel and compare to National Pension Annuity.
Chapter Five “The current situation and innovation of National Pension Annuity and related social insurance annuitizations”: This chapter will point out the existing problems of National Pension Annuity and solution. Furthermore, we will also bring out the problems of social insurance annuitization and solution.
Chapter Six “Conclusion and Suggestion”: Make a conclusion about the research and offer the suggestions about National Pension Annuity in the future.

並列關鍵字

Pension ； Annuity ； Social Insurance

參考文獻

10. 黃琦瑛，台日國民年金制度之比較研究，國立台灣大學法律研究所碩士論文(2008)。

45. 謝維鈞、石振國，國民年金方案的比較研究── 政策論證的分析途徑，中華行政學報，第四期，頁81-101(2007)。

34. 劉宗欣、林恭正，社會福利支出、國民年金與跨世代財政負擔，台灣經濟預測與政策，三十三卷第二期，頁61-95(2003)。

18. 孫健忠，台灣社會津貼實施經驗的初步分析，社會政策與社會工作學刊，第二期，頁5-41(2000)。

33. 劉育偉，論老年生活保障之落實--以國民年金保險與勞工保險老年給付之整合為中心，勞工安全衛生研究季刊，第十九卷第二期，頁308-318(2011)。