現職人員對公務人員退休新制之調查研究

我國公務人員退休制度其退休經費之來源，從早期恩給制，自民國八十四年七月起修改，變成政府與公務人員聯合負擔「共同提撥制度」迄今。本研究旨在探討我國公務人員退休制度現況，並提供建言，期盼能提供政府再次修正公務人員退休制度之參考。本研究首先探討退休之概念與理論基礎，探討我國公務人員退休制度，再比較美、日等國家公務人員之主要差異，以建構本研究之理論基礎。本研究採問卷調查分析法，寄出280 份回收有效問卷146 份，樣本實際有效回收率為52.1%，所得資料以百分比、平均數、標準差，以t 檢定(t-test)、單因子變異分析(one-way ANOVA)、Scheffe 檢定事後比較法等進行資料彙整統計分析。本研究獲得研究結論如下：退休金18%優惠存款利息，基於政府誠信原則，逾50%贊成維持，對於領月退休金年齡延後，則逾50%持不同意看法。對現行退休條例規定自願與屆齡退休條件基本上有逾60%同意度，如將屆齡退退休年齡提高至七十歲，逾50%持不同意態度，自願或屆齡退休年齡應有彈性規定，由個人依身體狀況及適任與否作選擇。對現行退休條例規定有關支領一次退休金及月退休金之條件都相當同意，但服務年資較淺就退休應限定只能領一次退休金，以免造成政府財政困窘。

關鍵字

退休制度、退休基金、財政

並列摘要

The retirement system in our country , It was amended the law to change the superannuating scheme of providing the source of retirement payment with government budget to the pension fund with defining contribution plan for withholding of contribution by both the government and public employees. The theoretical framework for this research was constructed through studying the concepts and theories of the retirement system and the main differences between in our country of the retirement system with those of USA , Japan. 146 of questionnaires were returned from total sample numbers of 280 with a return rate 52.1%, Data analyzed by arithmetic mean, standard deviation, t-test, one-way ANOVA, and Scheffe & eacute method, came to following conclusions： The privilege 18% interest rate for depositing retirement payment can only be applied to be the service credit before June 1995, It should be maintained continually. The conditions of Voluntary retirement and Normal retirement unchanged and without have gained a high satisfaction, while In general it is not preferable referring to rising normal monthly retirement age up to 65 or 70years of age. The conditions of Voluntary retirement and Normal retirement as by office retirement ordinance(regulation) enacted, have gained a high satisfaction, while In general it is not preferable referring to rising normal retirement age up to 70years of age. Officers are expected to have flexible choices between Voluntary retirement and Normal retirement according to their status of health and competence. The conditions of applying for Lump-sum retirement payment or monthly retirement payment, enacted by the retirement ordinance (regulation) are mostly favorable. To avoid the heavy burden of the government, young retirees should be restricted to the option of applying for Lump-sum retirement payment only.