公務人員退撫體制的現況與變革分析   全文下載

Analysis and Study of the Current Retirement and Indemnity System for Civil Servants and Its Reform

由於公務人員與國家關係的改變，政經變遷與政府改造及新公共管理思潮的衝擊，國家整體的退撫制度必須配合調整。對於公務人員的退撫制度變革，關涉公務人員守法盡職，在其退離時，予以適時保障與照顧，俾其保有尊嚴與無後顧之憂，如此可再引進年青才俊之士，使人事新陳代謝，提高行政效能。有關公務人員退離照顧制度，不但關係公務人員的生涯規劃，也影響到公務人力供給素質之優否，任何改革不可不慎重。
任何制度的改變，必須掌握其趨勢，並循「變以漸也」的道理。有關公務人員退撫體制之變革，關涉到公務人力資源運用、社會安全制度、國家財政負擔、退撫基金運作，以及公務人員本身服務績效與年資採計等因素；有關退休撫卹之給予，其數據之精算推估，均非泛泛可論也。本文先探討公務人員退撫體制架構、功能、學理，及其變革方向，同時就退休所得合理化改革方案的政策原則，提出策略性、原則性意見，供各界指正參考。

Due to the changing relationship between civil servants and the nation, as well as the influences of political and economic transformation, government reform and new approaches to public management, the retirement and indemnity system of civil servants should be adjusted. Reforming the retirement and indemnity system for civil servants will involve the context wherein these servants who follow the laws and affirm their administrative responsibilities, shall have their basic life demands guaranteed and receive good care in order to protect their basic needs and maintain their respectful esteem after retiring. As well, proper introduction of new blood can then promote administrative efficiency. The retirement care system will not only be concerned with civil servants’career planning, but also impact on the quality of the labor supply; therefore, it cannot be neglected in any complete consideration.
Transformation of all systems shall correspond to the social trends and adhere to the essence of‘gradual change’. The reform will be associated with employing the human resources of public services, the social security system, the financial arrangements of the government, the application of the Civil Servants Pension Fund, and the performances and the calculation of the number of working years of civil servants. The granting of pensions shall depend on a very accurate statistical process, which will not be generally discussed. The study explores the frame, function, theory, and improvement of the retirement and indemnity system, and proposes strategic and principal suggestions targeting retirement income rationalization for future references in all fields.