跨越傳統：臺灣年金保險監理制度的新思維

A Study of the New Model of Pension Supervision System-Risk-Based Supervision

The world’s pension system due to the long-term depressing economic situation, the use of funds is unfavorable for stable returns; the rapid aging of the population, the increased risk of aging and the change of work patterns, the increasing atypical employment patterns, are under unprecedented pressure. How to maintain the sustainability of the pension system, the trust of the people, and provide a stable basic living security for the elderly are the goals of the concerted efforts of all countries. To alleviate these challenges, many reform activities have been adopted. Among them, strengthening the supervision of the pension insurance system and introducing greater transparency to enhance the confidence of participants has been one of the core reform projects in recent years. Taiwan’s pension insurance supervision system basically adopts the method of post-supervision, and conducts supervision through regular reports reviews, on-site inspections, and irregular project reviews. The effectiveness of supervision needs to be improved. The international supervision of pension insurance system, the commonly used supervision model is“Risk-Based Supervision”(RBS), but there is no relevant local research in Taiwan. This study used the“Expert Focus Group Method”and“Policy Delphi Method”to construct the implementation of a new risk-based supervision model in Taiwan. Finally, some suggestions will provide for improving the effectiveness of pension insurance supervision system.