退撫基金給付方式之研究

The Study of Pension Payment Methods

過去退休撫卹制度於民國86年1月1日依法將早期退休給付制度「恩給制」，改為由政府與退休人員共同撥繳費用設立基金，用以支付新制年資退撫經費支之確定給付制。目前各項退撫基金面臨以下問題，一、世界人口結構老化衝擊各國退休制度之給付時限；二、人員退休年齡較早與國民平均餘命相距30餘年；三、各項人事精簡政策造成軍職退撫基金成員離退增加等因素，影響各項退撫基金現金流量，因而探討有關退休撫卹制度採行確定給付制之規劃是否符合其需求。因此，本文藉由文獻探討與比較分析法，將退休給付制度區分為六個構面，分別以確定給付制與確定提撥制等二項制度加以比較分析，並以國外退休制度運作方式為例，歸納分析出較適之退休給付方式。主要結論與建議為國內退休給付方式宜改採行確定提撥制，並建議延長退休年限以因應人力不足相關問題。

To maintain competitive advantages over others, companies are beginning to evaluate customers’ responses to service quality and evaluation as key considerations. Therefore, companies set up customer service centers to provide customers with accurate and reliable information, and also demonstrate good services to customers in order to obtain better business performances. To do so, companies should create better service environment, so that employees can improve on their service performances. Therefore, this article explores the impact of service environment based on customer satisfaction and employee’s service performances in customer service center, and whether creating a favorable service environment will increase customer satisfaction and employee’s service performance.In this paper, we’ve conducted surveys of companies, customers, and customer service employees. We used random sampling to select the survey candidates. We issued 50 surveys separately, then received 42 available surveys from employees, and received 42 available surveys from customers. The results show: 1) employees demonstrate higher service performance and contributions when they perceive that companies have enhanced their organizational and service environment; 2) service environment has direct effect on the relationship between service employees and customers. Likewise, when the service environment is at a high state, the customer satisfaction and employee’s performance level are both high; 3) creating a favorable customer service environment will ultimately increases customer satisfaction and employee’s service performance.