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篇名
少子高齡社會與年金制度改革――檢視年金制度改革在年金財務永續之侷限性
並列篇名
Population Aging, Declining Birthrate Society and Pension Reforms
作者 簡玉聰
中文摘要
臺灣年金制度,因偏高給付率、偏低提撥率、高齡化及少子化等綜合因素,未來十五年內,將陸續面臨破產,其中,尤以少子化因素影響年金財務最重大。去年政黨輪替後,新政府積極進行年金改革,提出廢止優惠存款、調低年金所得替代率至百分之七十、調高提撥(保險)費率至百分之十八、延後起領年齡至六十五歲等主要改革方案。該等方案顯然只針對高給付率、偏低提撥率及人口高齡化三要素,對少子化因素未予重視,留下年金財務永續改革之重大缺口。因此,本文特從人口高齡少子化之視點,檢視現在進行中之年金改革方案在年金財務永續上之侷限性,並喚起今後召開少子化危機對策國是會議,以討論並徹底解決包括年金制度在內之各種國家制度永續基礎危機之必要性。
英文摘要 The main pension systems in Taiwan will successively fail within 15 years in the future because of several contributing factors, such as high annuity rates, low contribution rates, population aging and declining birthrate. Especially, the factor of declining birth rate is the most critical one. From last year, some main reform proposals on pension system, such as abolishing benefit of interest on deposits, lowering income replacement rate to below 70%, raising contribution rate to 18% and raising pensionable age, are positively propelled by the new administration. Nevertheless, above-mentioned reform proposals are plainly for dealing with high only 3 above factors, annuity rates, low contribution rates and population aging. The factor of declining birthrate is not regarded as a critical factor. Therefore this essay especially reviewed the limitation on possible effects from those pension reform proposals for balanced finance of pension system from a viewpoint of population aging and declining birthrate, and intend to call people’s attention to this problem to take necessary and effective measures against the factor of declining birthrate. 
起訖頁 44-77
關鍵詞 年金制度年金改革財務危機少子化高齡化Pension SystemPension ReformFinancial Crisis
刊名 月旦法學雜誌
出版單位 元照出版公司
期數 201703 (262期)
DOI 10.3966/102559312017030262003  複製DOI  DOI申請
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