現階段退休制度改革方案之評析與期望   全文下載

Analysis and Expectation of the Reform Plan on the Current Retirement System

現行公務人員退休制度自民國84年7月施行以來，已逾11年，其間我國遭逢政治變動、財經發展趨緩、政府再造風潮等大環境的衝擊，自有調適修正之必要。95年2月考試院提出「公務人員退休法」修正案，銓敘部提出「退休所得合理化改革方案」，由於此二項改革，對現制影響深遠，且其中部分改革極富爭議性，而且均未達完全定制之程度，自有探討之空間。本文先就「常任文官之屬性及其退休制度應具功能」作理論之探討；次就「現階段退休制度面臨之難題」加以引述歸納；再就「改革方案內容檢視」最後提出「建議與期望」，對於積極改善退撫基金之經營、儘速完成公務人員退休法修正案，及依法理性處理退休所得合理化改革方案，提出具體之拙見，以供立法院及考試院、銓敘部有關部門，後續研議之參考。

Eleven years have passed since the current civil servant retirement system was implemented in August 1995. During this period, our country has experienced impacts from political changes, slow economic development, and government re-engineering. Of course it is necessary to modify the system. In February 2006, the Examination Yuan proposed the amendment to Civil Service Retirement Act, and the Ministry of Civil Service proposed the Reform Plan on Rationalizing the Retirement Income. These two reforms will have great impact on the current system, and some parts of the proposals are quite controversial. Before the reform plans are finally determined, there is still room for discussion. This paper first discusses in theory the attributes of civil servants and functions that the retirement system should possess. Then it quotes and sums up the difficulties faced by the current retirement system. After that, it inspects on the contents of the reform plans. And finally, it provides concrete suggestions and expectations on improving the management of retirement fund, speeding up the review process of amendment to Civil Service Retirement Act, and handling the rationalization plan of the retirement income according to the law. The paper aims to provide a reference to the Legislative Yuan, Examination Yuan, and the Ministry of Civil Service on this issue.