台灣地區人口結構老化快速,私立學校退休制度在民國99年1月1日即開始施行新法,從確定給付(恩給制)改為確定提撥制,以解決私校退撫基金破產的問題。目前提撥的退撫儲金有四種類型的投資組合供教職員在自主投資平台上選擇。 由於每個人的風險屬性不同,各投資組合的投報率也有差異。本研究探討退休金規劃型態的選擇與理財認知、風險認知之間的相關性,採用網路問卷調查,回收160份問卷,有效問卷155分,有效回收率96.9%。 研究中發現私立大專院校教職員在退休規劃型態選擇方面,約有49%的人選擇穩健型的理財規劃。而選擇人生週期者在理財規劃的認知上,顯著低於其他三者;選擇積極型的受試者在風險承擔與獲利的風險認知上,顯著高於保守型及穩健型的人。
Taiwan’s population structure is aging fast. Private School Pension System has already executed new rules in January 2010, which changed Definded Benefit Plan to Dedinded Contribution Plan. It solved the problem of foundation bankruptcy of private school pension fund. Nowadays, they provided four kind of funds to choose. Because everyone has different risk properties, so each porfolio has different ROI. The purpose of this study is to explore the relationships between financial cognition, risk cognition and private college teachers and employees’ types of pension planning. This study adopted online-questionnaires. The number of receiving questionnaires was 160. The number of effective questionnaires was 155. The rate of effective questionnaires was 96.9%. The result of this study shows that 49% of private college teachers and employees choosed Steady fund. People who choose Life cycle fund have lower financial planning cognition than the others. People who choose Aggressive fund have higher risk acceptance and profit cognition than people who choose Conservative fund and Steady fund.