中小製造業協助員工運用儲蓄保險優化退休凖備之研究

民國七零年代的台灣，整體經濟結構從農業轉向工商業發展，社會結構開始劇烈變化，家庭結構也跟著轉變，從地區群聚型的大家庭族群，逐漸演變成因工作而散居各地的小家庭。以財務面來說，大家庭和小家庭所必須承擔的結構及關注面是截然不同的，養兒防老的時代過去了，取而代之的是我們必須花很長一段時間去建構安全的財務體系，確保我們退休後生活無虞。在此我們借鏡日本，思考現正關注的「下流老人」議題，我們必須以嚴肅的態度去思考：「是社會養不起他們、還是他們沒辦法養得起自己?」高齡、少子化儼然是個趨勢，台灣2026年將面臨「超高齡社會」，目前我們最重要的任務是退休後如何養活自己! 因此，提前準備退休計畫成為在職工作者的重要課題，而企業如何在過程中可以根據何種有力依據扮演輔助的角色，成為本研究主要探討之重點，摘要如下：一、企業如何協助員工優化退休準備，增加員工退休後的薪資所得替代率，減少扶老比的負擔。二、探討已協助員工退休準備之企業，在經營管理上會呈現何種程度的改變。三、透過在職員工之深度訪談，已實施及未實施員工退休準備之企業個案對照分析，研究企業與員工之間，可以創造雙贏之因素。四、保險事業體可以扮演的關鍵角色。五、企業在協助政府解決員工老年退休後的構面上，可以發揮的力量。以上是本研究所要探討之摘要重點。

關鍵字

儲蓄保險；下流老人；退休準備；風險資本適足率；保險滲透率；保險密度

並列摘要

In the 1980s, Taiwan’s overall economic structure changes from agriculture to industrial and commercial. The social structure began to change drastically, and the family structure also changed. Family type was developed from large members to small members in the region due to work. In terms of finance, the structure and concerns of big families and small families are completely different. The age of raising children and preventing old ages has passed. Instead, we must spend a long time to build a secure financial system to ensure that we live without problems after retirement. Instead, we must take seriously to look at Japan for their “Elderly people in Japan” issue and think about that “Is the society unable to support them, or they unable to support themselves?” “Old age people but fewer children” have become inevitable trends in Taiwan in 2026. Therefore, how to raise ourselves after we retired has become very important task for us. We need to prepare enough money before the retirement. In that case, I’m going to investigate that how enterprise helps their staffs to use savings insurance to prepare their retirement. The research will focus on manufacturer and have follow issues: (1).Enterprise how to assists their employee to prepare their retirement. Raise their income replacement ratio and reduce the ratio of young people to raise old people. (2).Is there any change for the enterprise who already prepares retirement for their staffs? (3).Through in-depth interview and case study to find out the factors of twin-win situation between enterprise and staffs. (4).The roles of Insurance Companies. (5).The enterprise has the power of solving retire problems for government.