論我國農民年金制度之建構

Constructing a General Pension System with Individual Account for Labors and Farmers in Taiwan

盧政春(Cheng-Chun Lu)

《農業推廣學報》 14期 (1998/10) Pp. 69-88

https://doi.org/10.29788/RAES.199810.0004

摘要

針對我國農民年金制度之建構，農委會已於一九九四年提出專注經濟安全保障之法制草案，而學界則大多提出傾向講求兼顧經濟安全保障與農業結構改善之高標訴求。其共同點為均植基於保險原則。講求高標訴求之制度建構，確有其優越性，若然實施，不僅對農家經濟安全有所保障，且對我國當前僵化的、超小農的農業結構之改善必有極大之助益，但該類制度係以政府超高的經費補助（例如德國政府為其負擔高達八○％以上之方案經費）為前提，在當前政府為顧及不同制度間保障水準之公平性而無意採高標補助水準，且離農要件不符我國輿情而難以被接受之情況下，已成不切實際之訴求。此外，年金保險制度尚有所得逆向分配與世代正義等問題，為免重蹈歐西國家覆轍，論及年金制度之建構，吾人應積極尋求純年金保險制度外之新途逕。基於上述見解，本文建議，未來我國農民年金制度之建構，宜顧及專業農不斷減少、勞農兩棲者漸多及農業產值比例不斷下滑之事實，在勞農年金融合理念下，配合勞工退休金制度之改革，將農民年金制度依附於勞工退休金制度之上，而與勞工採同套基於個人退休儲備專戶及殘障與遺囑保險之制度，但應顧及農業固有之特徵而有獨特之給付項目與措施；若果，則不僅有助農村老殘遺之經濟安全保障，且將來農民不論是農勞職業交替、離農轉業抑或自工商界回流，年金制度均可得以順利銜接，且無通算問題。至於，農業結構改善，則應另尋其他適當途逕予以解決。

關鍵字

年金保險 ； 農民年金制度 ； 勞工退休金制度

並列摘要

In the recent years, the agricultural authorities in Taiwan has proposed a draft for the Farmers Pension Law. However, a draft for the Labor Pension Law was formulated by the labor affairs authorities of the Central Government as well. The former is based on insurance principle, whereas the latter on the funding principle with individual account. In consideration of the following factors: Shortcomings of the old-age pension insurance program (such as generation justice and reverse income distribution), the declining tendency in agricultural population, changes in profession etc., this study suggests that in the long run a general pension system be set up for labors and farmers. This combines a funding program with individual account (an improved form of the Singaporean Provident Fund Scheme) and minimal pension guarantee for old-age income security together with a social insurance program for invalids and survivors.

並列關鍵字

farmers'pasionscheme ； labor pasion system ； funding program with individual account