公務人員退休撫卹基金相關問題之探討   全文下載

Discussion about Issues Related to Public Service Pension Fund

公務人員退撫基金自民國84年7月成立迄今已近十年，隨著基金規模之日益增加，不論在運用範圍或管理運作上均更趨多樣化及制度化，基金永續經營，財務健全最為重要，基金管理會基於善良管理人職責，適時辦理基金精算及提出調整提撥率之檢討實有其必要性。由於基金規模日益龐大，涉及實務面運用管理之事項及有待檢討之問題也日益增多，本文爰就基金提撥率問題、基金運用管理之概況及基金運用管理相關問題之檢討等三部分提出報告，俾使本基金參加人員瞭解本基金運用之狀況。

It has been almost 10 years ever since public service pension fund was established in July 1995. Following the increase of fund size, the implementation or management operation have all become more diversified and systematic. A healthy financial system is the most important for sustainable management of fund, and it is necessary for Management Board of Public Service Pension Fund to give actuary of fund and examine on adjustment contribution rate based on the responsibilities as a good manager. For the increase on fund size continuously, there are more matters about actual implementation and issues waiting for solution. This article gives report on fund contribution rate, general overview of fund implementation management, and examination on fund implementation related issues, so that participants of the fund can understand the situation about the implementation of the fund.