本文選題：臺灣養(yǎng)老基金 + 改革與發(fā)展��； 參考：《南開大學》2013年博士論文

【摘要】：在全球人口逐漸老齡化的趨勢下,以及金融風暴的影響下,世界各國社保基金、養(yǎng)老基金等主管機構已感受到負債缺口壓力逐漸加大。因此紛紛開始重新檢視基金狀況,評估退休基金是否能在未來益發(fā)嚴苛情況下做到永續(xù)經(jīng)營,是否需要加快腳步開始進行改革。 因臺灣現(xiàn)階段并無經(jīng)過立法規(guī)范的企業(yè)自辦養(yǎng)老金情形,本論文所提及與探討的臺灣養(yǎng)老基金均為立法院已通過法條而設立且由政府機關負責管理與監(jiān)理的養(yǎng)老基金。其筢圉包含第一層法定社會保險養(yǎng)老金為勞工保險基金、公教人員保險基金、與不屬于以上兩者且年齡為25歲至64歲國民所投保國民年金。第二層法定職業(yè)養(yǎng)老金為勞工退休金新制與舊制、公務人員退休撫恤基金。另軍人保險、老農津貼、私校教職員工退撫制度、公務機關聘雇人員離職儲金、國營事業(yè)退撫制度與政務人員離職儲金等因屬暫時施行條例或是受益人太少較不具代表性,不在本論文個別探討范圍內。 臺灣養(yǎng)老金現(xiàn)階段所面臨問題也相當嚴峻。一直以來養(yǎng)老金費率偏低、給付條件優(yōu)厚,收支并不平衡。再加上長期以來臺灣的社保、養(yǎng)老金并未完全提存,多采用即收即付與部分提存方式,使現(xiàn)有基金提存率偏低,政府潛在負債巨大。近年來由于人口結構快速朝少子化及老齡化發(fā)展,老年撫養(yǎng)系數(shù)逐年提高,這會演變?yōu)榇H不公問題；并且公務員替代率遠較一般勞工替代率高,使社會上也產(chǎn)生很多要求職業(yè)公平的呼聲。近年來,政府已經(jīng)察覺此問題的嚴重性,開始著手研擬解決方案,但目前討論中的解決方案是以調整各養(yǎng)老金支付條件藉以縮小財務缺口為主。本研究認為,政府除了調整替代率、給付條件之外也必須用全方位角度來思考養(yǎng)老金全面改革的必要性,讓臺灣養(yǎng)老基金制度與管理能更健全發(fā)展,畢竟養(yǎng)老基金現(xiàn)階段問題是屬于長期結構性問題,不是僅短期手段能徹底解決。 鑒于過去臺灣學術界方面關于養(yǎng)老金研究都比較偏向單一領域量化研究或者是單一基金定性研究,比較缺乏對整體內外環(huán)境、與整體養(yǎng)老基金研究,本論文冀望能做一個全面性分析探討。從研究廣度來說本論文研究范圍包含臺灣所有主要養(yǎng)老基金及其管理制度,層面包含養(yǎng)老基金支付制度、公司治理制度、投資與風險管理制度、財務精算制度與信息,重要信息披露機制等五大層面,基本上已經(jīng)包含臺灣養(yǎng)老基金所有重要層面。本論文研究方法擬采“文獻回顧法”以及“歷史比較分析法”兩種研究方法進行研究。本研究通過匯整分析多方搜集的資料,并以世界銀行所提出三層支柱式養(yǎng)老金制度作為分類準則,來探討與分析臺灣現(xiàn)有確定給付與確定繳費養(yǎng)老基金的監(jiān)理架構,與之前提及的五個重要層面。對于養(yǎng)老金改革,本研究欲透過歷史比較分析法分析先進國家養(yǎng)老金在不同時空背景下產(chǎn)生的改革行為,并透過歷史比較研究分析這些改革的優(yōu)劣得失與能否用于鑒鏡。 本論文的章節(jié)安排首先探討臺灣及全球主要地區(qū)人口結構改變趨勢與影響?zhàn)B老金的方向與程度,并針對其成因與對經(jīng)濟及養(yǎng)老金制度所造成沖擊做分析。接著探討現(xiàn)階段臺灣整體養(yǎng)老金問題焦點,各養(yǎng)老基金現(xiàn)況分析、世界先進國家養(yǎng)老金制度改革與養(yǎng)老基金管理發(fā)展趨勢、績效或監(jiān)理措施經(jīng)驗上值得借鏡之處。緊接著分析臺灣現(xiàn)階段各界所關心的養(yǎng)老基金主要的焦點議題與其面對的困境所在,再分別就個別養(yǎng)老基金做出分析,檢討制度與基金管理機制。最后提出改進臺灣養(yǎng)老基金之政策建議,從整體角度來思考要如何改革方能一舉解決長年盤根錯節(jié)的問題并形成建議。 本研究發(fā)現(xiàn)臺灣所有養(yǎng)老金現(xiàn)存五大嚴重問題：1.給付條件嚴重失衡,2.籌資率偏低造成代際不均,3.不同行業(yè)養(yǎng)老金支付制度差異太大造成行業(yè)別對立,4.養(yǎng)老基金長期運用績效低于國際水準,5.養(yǎng)老金監(jiān)管透明度不足讓民眾信心不夠。本研究根據(jù)以上養(yǎng)老金問題分析結果推導出未來臺灣養(yǎng)老金應有的戰(zhàn)略目標為建立五層支柱保障式年金架構。建立跨行業(yè)別的全臺灣一致性的養(yǎng)老金制度。確立養(yǎng)老基金監(jiān)管分離制度、成立臺灣年金局統(tǒng)籌管理運用臺灣現(xiàn)有養(yǎng)老基金。把養(yǎng)老金部分系統(tǒng)私營化、個人化與商品化。停止即收即付制度、立法嚴格限制部分繳費情形,加速補撥勞保、退撫基金。把養(yǎng)老金與政府自償性公共建設結合,并籌設養(yǎng)老金儲備基金。另外本研究提出臺灣養(yǎng)老金改革短期行動方案、中期行動方案與長期行動方案。。短期策略應優(yōu)先調整組織將眾多養(yǎng)老金以專業(yè)原則集中管理,整合資源提升績效另調整養(yǎng)老金支付條件以減緩財政壓力與加強信息披露透明度。中期策略應著重優(yōu)先縮小行業(yè)別給付差距與變更政府所施行的部分繳費方式以增加世代公平。長期來看,應遵循世界銀行五層式支柱做法實施養(yǎng)老金多元化。本研究希望能提出較為全面性改革改善臺灣養(yǎng)老金長期發(fā)展,達到永續(xù)經(jīng)營目的。
[Abstract]:Under the trend of the global population aging and the impact of the financial turmoil, the leaders of social security funds and pension funds around the world have felt the pressure of debt gap gradually increasing. To speed up the pace of reform.
The pension fund, which has been set up by the legislature and is responsible for the management and supervision of the government, includes the first level of legal social insurance pension as a labor insurance fund and a public teacher. The pension fund in Taiwan, which has not been regulated by the legislature at the present stage of Taiwan, is a pension fund. The insurance fund, and the national annuity against both the age of 25 to 64, and the second level statutory occupational pension for the new and old system of labor retirement pension, the retirement pension fund for the public servants, the military insurance, the old-age farmer allowance, the retirement pension system of the private school staff, the employment of the public servants and the State Enterprise It is not in the scope of this thesis that the system of refunding and the resignation of government officials are temporarily implemented or the beneficiaries are too few to be representative.
The problems faced by Taiwan pension are also very serious at the present stage. The pension rate is low, the conditions of payment are very good and the income and expenditure are not balanced. In addition to the long-term social security of Taiwan, the pension has not been fully deposited, and the payment and partial deposit are mostly adopted, so that the existing fund storage rate is low and the potential debt of the government is huge in recent years. Due to the rapid population structure and the aging development of the population structure, the elderly dependency coefficient has increased year by year, which will evolve into an intergenerational unfairness problem, and the substitution rate of civil servants is far higher than that of the general labor substitution rate, making a lot of calls for professional fairness in the society. In recent years, the government has been aware of the seriousness of this problem and began to begin. In this study, the government should think about the necessity of comprehensive pension reform in addition to the replacement rate and the conditions of payment, so that the system and management of the pension fund in Taiwan will be more sound. Development, after all, the problem of pension funds is a long-term structural problem, not only a short-term solution can be completely resolved.
In the past, in view of the past Taiwan academic circles, the research on pension is biased towards a single field of quantitative research or a single fund qualitative study, and a comprehensive analysis is expected to be done in this paper. The scope of this thesis includes all of Taiwan's research scope. The main pension fund and its management system include the pension fund payment system, the corporate governance system, the investment and risk management system, the financial actuarial system and information, and the important information disclosure mechanism, which have basically included all the important layers of the Taiwan pension fund. The research method of this paper is to adopt the "literature review method". And the two research methods of "historical comparative analysis" are studied. By analyzing and analyzing the data collected in many parties and taking the three layer pillar pension system proposed by the world bank as the classification criterion, this paper discusses and analyzes the supervision framework of the existing payment and determination of the endowment pension fund in Taiwan, and the five previous references. As for the pension reform, this study intends to analyze the reform behavior of the advanced state pension under the different time and space background through the historical comparative analysis method, and analyzes the advantages and disadvantages of these reforms through historical comparison and can be used in the mirror.
The chapter of this paper first discusses the trend of population structure change in Taiwan and the major regions of the world and the direction and degree of pension impact, and analyzes the causes and the impact on the economy and pension system. Then it discusses the focus of the current pension problem in Taiwan, the analysis of the status of the pension funds, and the advanced countries in the world. The reform of pension system and the development trend of pension fund management, the experience of performance or supervision measures are worthy of the mirror. Then it analyzes the main focus issues and the plight of the pension fund in Taiwan at the present stage, and then analyses the individual pension fund, and reviews the system and fund management mechanism. In order to improve the pension fund in Taiwan, we should consider how to reform the pension fund from a whole point of view, and then we can solve the deep-rooted problems in one fell swoop.
The present study found that there are five serious problems existing in Taiwan's pension system: 1. serious disequilibrium, 2. lower financing rates and lower intergenerational inequality. 3. the difference of pension payment system is too large to cause the opposite of the industry. 4. the long-term performance of the pension fund is lower than the international level, and the lack of transparency of the 5. pension supervision is not enough to make the public confidence enough. Based on the analysis of the above pension problems, the study derives the strategic goal of the future Taiwan pension for the establishment of the five layer support annuity framework, the establishment of an entire Taiwan consistent pension system, the establishment of the pension fund supervision and separation system, and the establishment of the Taiwan annuity Bureau for the overall management and application of the existing pension foundation in Taiwan. The pension part system is privatized, individualized and commercialized, the payment system is stopped, the legislation is strictly restricted to the partial payment situation, the compensation for labor protection and the retirement fund are accelerated, the pension and the government's self paid public construction are combined and the Pension Reserve Fund is raised. In addition, the short term action plan of the pension reform in Taiwan is put forward in this study. The period action plan and the long-term action plan.. the short-term strategy should prioritize the organization to centrally manage a large number of pensions with professional principles, integrate the resources to improve the performance and adjust the pension payment conditions to mitigate the financial pressure and enhance the transparency of information disclosure. In the long run, the five layer pillar of the world bank should be followed in the implementation of the pension diversification. This study hopes to put forward a more comprehensive reform to improve the long-term development of Taiwan pension and achieve the purpose of sustainable management.
【學位授予單位】：南開大學
【學位級別】：博士
【學位授予年份】：2013
【分類號】：F842.7

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