國家有義務對軍人年金制度為「安身立命」的法制設計

The Nation Has The Obligation To Design An Appropriate Pension System For The Military

總統府於2016 年設立國家年金改革委員會，全力推動軍公教年金改革的政策，軍人年金即將破產，制度改革勢在必行。但軍人的年金改革除考量財務問題外，基於募兵新制的推動，蔡英文總統對軍人年金改革是要「長留久用，留得越久，年金越好」的原則性宣示，及軍人服役存在「役期短、退除早、離退率高」的職業特殊性，而應有不同之單獨設計。本文從軍人的權益屬國家照顧義務出發，探討軍人年改的理論建構，就新的軍人退撫制度要如何建制提出建言，並認為美國的年金體系、改革經驗與退撫新制足堪我國借鑑與學習。

The office of the President established the National Pension Reform Committee in 2016. Trying its best to reform military men, government employees and teachers pension system. President Tsai Ing-wen announced that soldiers should “get paid better if he stayed in the army longer”. I n addition, soldiers have the profession specialty, that need its own pension system. This article thinks that the nation has the duty to take good care of soldiers, discuss the theory of military men pension’s reform. Besides, it will provide some reform suggestions and recommend that America’s pension system can give us some lessons to learn.