我國國民年金A式給付制度對短中長期財務影響之探討

何宗翰

doi:10.6846/TKU.2015.00478

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我國國民年金A式給付制度對短中長期財務影響之探討

The Analysis of A type formula of financial influnce of the short term and long term for National Annuity System in Taiwan

何宗翰 , Masters　　Advisor：郝充仁　　

繁體中文 DOI： 10.6846/TKU.2015.00478

國民年金； A式給付；年金差額；老年年金； old-age pension ； national annuity system ； old age pension A

Abstract │ Reference (56) │ Altmetrics

Abstract 〈TOP〉

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With advancements of medical technologies in the society today, people have upgraded their living standards with extended lifespan; and, with decreased birth rates in the recent years, many countries are facing challenges in an aging population and lack of labor force, generating significant issues pertaining to the changing dependence ratio and financial security for seniors.
  Taiwan is one of those countries experiencing an aging population. To ensure seniors to have a complete and quality life after retirement, the government is facing a test in formulating a proper reform measure for its retirement system and annuity system. The major impact is the differentials in annuities, which may affect the insured to suffer losses on his/her applicantion while applying to receive annuity payments Type A or B, and with the government’s gradual increases in annuity gap, causing the government to enlarge its bi-directional financial shortfall.
  Therefore, this study is conducted under relevant hypothetical circumstances and data analyses, to probe on the differentials between the annuities and its respective impact on individuals and the government. The primary purpose for the study is as follows：
1.Probe on issues faced by the current National Annuity System.
2.Conditions of annuity differentials between payments of the Old-age Pension types A .
3.Mandatory conclusion of type A payment of the old-age pension.
4.Analyze the relationship between the premium paid and old age pension collection in regards to the insured's view.
5.Analysis from the government’s perspective pertaining to the financial shortfall generated from the annuity differentials.
  In conclusion, recommendations will be provided regarding modifications needed of the old-age pension policies in the current market, and the respective planning direction from the insured and the government’s perspectives in order to meet future implementation.

Reference ( 56 ) 〈TOP〉

14.周國端，2004，台灣社會保險制度之實證研究－財富重分配效果分析，15卷第2 期:43-70。
連結：
15.周國端，2005，臺灣社會保險制度之實證研究--財富重分配效果分析，臺大管理論叢，第15卷，第2期，頁43-70。
連結：
16.周國端、吳志遠，2005，最低收益保證對於國民年金基金之資產配置的影響：隨機線性規劃方法之應用，臺大管理論叢，第16卷，第1期，頁67-92。
連結：
18.林子揚，2010，年金政策之比較研究及其對我國國民年金之啟示，淡江大學公共行政學系公共政策碩士班碩士論文。
連結：
32.孫健萍，2011，臺灣國民年金政策之研究。
連結：

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