從勞工退休制度之變革評析公務人員退休金制度   全文下載

The Evaluation of Public Servants’Retirement Payment System from the Transformation of Labor Retirement System

公務人員新退休制度自84年7月1日實施迄今9年餘，已獲致初步成效，惟現階段面臨逐漸增加之財務負擔。而國內勞工退休新制之勞工退休金條例甫經立法（採可攜式確定提撥制之個人帳戶制）完成，定於94年7月1日施行。鑒於勞退新制研議過程中曾引起部分論者提出勞工及軍公教人員退休制度均應朝個人帳戶制修正，不應採取確定給付制，使全國各職業均得以流通等意見，爰針對上述論述意見，評析公務人員是否應與勞工一體適用同一退休制度，並提出公務人員新退休制度，係經漸進之方案規劃理論設計，始獲得公務人員支持而得順利推動，因此，在選擇改革方案時，應多方思考尋求解決之道，而非僅有仿效勞退新制採行個人帳戶制之唯一選項，始為周妥。

It has been more than 9 years since the new civil servants’retirement system was implemented on July 1, 1995, with preliminary results being received, however, we are confronted with increasing financial burden. The new system of Labor Retirement Payment Statute for domestic retired labor has just finished its legislation (adopting portable defined-contribution individual retirement account), and it is expected to be enforced on July 1, 2005. During the study and discussion time for the new system of labor retirement, some participants have suggested that, the retirement system of labor and military personnel, public servants, teachers of public schools should amend towards the system of individual retirement account, instead of defined benefit, so that different vocations nationwide can be circulated. For the above discussion and opinions, it is analyzed whether the same retirement system as labors should be applied to public servants, and also the new retirement system for public servants is raised, that is, to plan theoretic design by progressive program, later it receives support by public servant and is promoted successfully. Therefore, it is recommended that the most appropriate way is to think comprehensively to find solutions while trying to select reformation plans, instead of having the only choice of imitating labor retirement system of individual retirement account.