我國社會安全圖像及其挑戰－以社會保險制度為中心

The Framework and Challenges of Social Security in Taiwan：Focusing on Social Insurance System

簡廷涓(Ting-Chuan Chien)

指導教授 ： 蔡宗珍

國立臺灣大學/法律學院/法律學研究所/碩士(2013年)

https://doi.org/10.6342/NTU.2013.10632

摘要

我國以社會保險為主的社會安全制度，從最初的軍公教保險與勞工保險，到近期的全民健康保險與國民年金，所保護的標的與對象越來越廣，使社會安全制度與人民的關係更加密切。惟此看似完整的社會保險制度，事實上潛藏著不少問題，侵蝕著制度的根基，使社會安全制度應帶給人民的信任與安全感逐漸流失，若不能妥善面對與解決這些問題，這樣不安全的社會安全制度是背離憲法價值所期待的。基於上述關懷，本文透過爬梳我國各社會保險具體規範，觀察我國社會安全圖像，並且指出何以發展出此社會安全制度，其與憲法所追求之價值又有何契合與背離，最後點出我國社會安全制度所面臨的改革困境與挑戰。
　　本文主要分以下部分：首先，從社會福利國之憲法基礎出發，除指出國家角色在社會國思想下之轉變，並從比較法角度探討社會福利國家在不同憲政制度下之展現形貌，而後歸結我國憲法中的社會國意涵。其次，討論社會安全與社會保險之概念，研究社會保險建制之理論基礎，分析其獨特建制性格，探討其保障之標的對象、給付之內容方法所需依循的原則。接著，具體觀察我國以社會保險規範為主的社會安全立法，依不同社會風險之性質區分析論，鳥瞰我國社會安全制度，並為綜合性的比較觀察。最後，指出我國社會安全制度目前所面臨之挑戰，包括：採取區塊式分類構成社會安全制度之規範困境、過分重視「職業」要素在社會保險制度中的地位、以及「國家」高度介入社會保險制度所生之隱憂。

關鍵字

社會國 ； 社會安全 ； 社會保險 ； 社會風險 ； 社會保險給付

並列摘要

The social security system in Taiwan has centered on the social insurance system, which initially covered military personnel, civil servants, teachers, and laborers. In recent years, the national health insurance and the national pension have been rolled out to expand the scope of the social insurance system, and the whole social security framework has thus become a more important part than ever of the lives of Taiwanese citizens. The present social insurance system, though appearing as comprehensive, is actually deeply flawed to an extent to which the system becomes shaky and is gradually eating away trust from the public and their sense of security. The whole social security system is doomed to fall short of fulfilling the spirit embodied in the Constitution if the flaws cannot be addressed properly. Therefore, through a review of the social security framework and the laws and regulations regarding social insurance in Taiwan, this study aims at sorting out how the social security system has evolved and how it deviates from or corresponds to the mission implicated in the Constitution, and, most importantly, pointing out obstacles on the path to social security system reforms.
This paper is divided into four parts: the author first looks into the constitutions of various social welfare states and points out the transition of the government’s role after the advent of the concept of “social state”. Then, through comparing and contrasting how different constitutional systems put the idea of “social state” into practice, the author further clarifies the meaning of “social state” denoted in the Constitution of the Republic of China (Taiwan). Second, the author examines the concepts of social security and social insurance and the theoretical foundations of the current social insurance system, and then scrutinizes the features of the system, including its structure, scope, and the principles governing the contents and procedure for issuing payments. Third, the laws regarding the social security system are discussed respectively according to the categorization of social insurance, and an overall analysis of the system ensues. Last, challenges facing the current social security system in Taiwan are specified, including how categorizing citizens by trade renders the system vulnerable, the overemphasis of “occupation” in the social insurance system, and the potential problems that may emerge due to the extensive intervention by “the government.”

並列關鍵字

Social State ； Social Security ； Social Insurance ； Social Risks ； Social Insurance Benefits

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司法院釋字第316號解釋

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司法院釋字第434號解釋

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