當前公務人員退休制度之問題及其改革   全文下載

The Current Issues and Reforms Concerning the Retirement System of Civil Servants

我國公務人員退休制度自民國成立以來，迭經變更，惟在民國84年6月以前，均係採行「恩給制」，由政府每年編列預算支付公務人員退休金。從民國84年7月起，修正為政府與公務人員共同籌措基金之「年金儲入制」，施行至今即將屆滿12年。改制之目的在於減輕政府財政負擔，提高退休給與。然而施行未幾，即出現嚴重之財務問題，危及退休制度之健全發展與存續。
本文旨在說明施行之現況，剖析財務問題形成之原因，進而針對原因研議興革之方向與建議，期使我國公務人員退休制度能永續發展。

Since its inception, the retirement system of public servant has experienced continuous improvements. The superannuation system was applied before June 1995, with the governmental budget arranged for pensions while the pension saving system became the source after July of 1995, a period of nearly 12 years to date. The reforms focused on lessing financial burdens on governments and raising pension payments; however, only some-year implementation has brought significant financial problems that have undermined the healthy development and sustainability of the retirement system.
The study describes the system enforcement, analyzes causes related to the financial issues, and furthermore provides reform schemes and suggestions targeting on the above causes in order to process sustainable development for the retirement system.