我國退休公務人員優惠存款制度變革過程之研究

An Analysis of the Evolution Process of Preferential Deposit Interest on Retirement Benefits for Civil Servant

林君潔(Chun-Chieh Lin)

指導教授 ： 吳秀光

國立臺北大學/公共事務學院/公共行政暨政策學系/碩士(2011年)

摘要

退休公務人員優惠存款制度(preferential deposit interest on retirement benefits for civil servant)是我國公部門人事管理的一部份，屬於退休制度之一環。此制度的出現有其獨特的歷史背景以及人力資源管理運用上之考量，一方面期望能夠照顧退休公務人員的老年生活；另一方面則是希望吸引優秀人才進入公部門服務。隨著時間的推移、社會經濟環境的變化，關於此制度是否應該廢除或是利率是否應該調降的問題，也已不只一次在國內引起爭議。民國95年、99年、100年三次優惠存款制度的改革各自都激起了不少討論與回應，而究竟優惠存款制度有什麼樣的問題，為什麼在其施行與變革過程中屢次招致非議？這是人云亦云的結果或是有所本的批判？政府基於什麼樣的理由進行改革，在每一次的改革企圖解決什麼問題，最後又產生了什麼影響？本研究利用文獻分析以及深度訪談，針對上述問題進行討論並提出相關看法。

經過深入了解後，本研究發現優惠存款制度向來有財政壓力與法源基礎兩方面的爭議；而政府之所以會進行優惠存款制度的改革則主要有財政問題與政治問題兩方面的考量。財政問題指的是優惠存款制度為國家所造成的財政負擔，主要顯現於優惠存款差額利息負擔以及退休公務人員退休所得替代率偏高兩方面；而政治問題是指政黨面臨選舉時擔心失去選民支持，而無法在選舉中獲勝產生的壓力。最後，本研究期望各界在討論政策議題時能夠以理性、冷靜的態度處理，並包容不同意見，找出所有社會成員都能接受、遵守的規範。

關鍵字

優惠存款制度；公務人員

並列摘要

Preferential deposit interest on retirement benefits for civil servant is a part of retirement system in Taiwan’s government personnel management. The appearance of preferential deposit interest on retirement benefits is due to its unique historical background and the application of human resource management. On the one hand, it is expected to take care of retired civil servants; on the other hand, it is hoped to attract talented people into the government.

However, as time goes by, and with the change of social and economic environment, the controversy regard of its existence and the lowering on the interest rate had been discussed for several times already. The reforms of preferential deposit interest on retired benefits in 1996, 2010, and 2011 had raised much attention and discussion respectively. Thus, this study wants to find out why there is always an intense debate on whether the preferential interest rate should be abolished or cut through document analysis and in-depth interview.

After thorough understanding, I found out that preferential deposit interest on retirement benefits has always been involved in two controversies: financial and legal pressure. The financial and political issues indicated the state’s financial burden caused by preferential deposit interest rate on retirement benefits for civil servant, whereas the political issues implied the pressure that when the political parties face the election, they are afraid that they might lose voters' support and fail in the election. These two reasons correspondingly explain the reason why the evolution process of the preferential deposit interest on retirement benefits are always controversial.

Therefore, we hope that every professional to be rational and calm when discussing policy issues. Besides, I think we should be open-minded to different opinions and try to figure out the norms that every member in our society is willing to abide by.

並列關鍵字

preferential deposit interest；civil servant

參考文獻

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