勞工保險年金與社會安全──兼論相關財務制度

The Labor Insurance Pension and Social Security -Including the Relevant Financial System

台灣於2018啟動的年金改革，首先是針對軍公教族群的退休金制度，雖然相關修法在抗議聲中上路，但年改的進程並未結束，接下來必須面對的是關係廣大勞工的勞保年金改革。由於勞保年金遲自2008年才開始，但是實施不久即聽聞保險財務可能破產，隨即改革之聲迭起。如此似乎是對年金制度的諷刺，孰不知變動乃是年金的本質。有鑒於此，本文仍從社會安全的基礎學理出發，分析勞工保險於整體社會安全法制之地位。繼而指出勞保年金於老年經濟安全架構中的角色，以及年金制度所具有的浮動性與長期性。唯有對年金制度有基礎之認識，方能以正確的態度面對仍在進行中的年金改革。由於改革之動機源自財務危機，吾人有必要對年金財務制度有所了解。故論文最後就勞保財務制度提供學理論述，除了分析勞保的財源之外，亦就年金財務制度之不同模式為分析。希望各界能擺脫傳統商業保險的完全基金迷思，接受年金保險潛藏負債的必然性，最後更能接受世代契約的理念。

The pensions reform initiated by Taiwan in 2018 was first aimed at the pension system of military, civil servants and teachers. Although the relevant amendments were implemented under opposition, the process of annuity reform did not end. The next step must face the Labor insurance annuity reform, which will affect the vast number of workers. Since the labor annuity was only started in 2008, but soon after the implementation, there was news that the insurance finance might go bankrupt, and then the reforms were repeated. This seems to be the irony of the annuity system, but they don't know that the change is the essence of the annuity. In view of this, this paper still analyzes the status of labor insurance in the overall social security legal system based on the basic theory of social security. Then pointed out the role of labor insurance annuity in the elder's economic security structure, and the floating and long-term nature of the annuity system. Only by understanding the basics of the annuity system can we face the ongoing annuity reform with a correct attitude. Since the motive for reform stems from the financial crisis, it's necessary for us to understand the pensions financial system. Therefore, at the end of the thesis, the theory of labor insurance is provided. In addition to analyzing the financial resources of labor insurance, the different models of the annuity financial system are also analyzed. Hoping that all fields can get rid of the complete fund myths of traditional commercial insurance, and accepting the inevitability of the annuity insurance hidden liabilities, and finally accept the concept of the generational contract.