公務人員退休制度之改革：切勿隨波逐流，誤入漩渦   全文下載

The Reform of the Retirement System of Civil Servants：Not Swim with the Tide

由於18％優惠存款爭議而引發社會各界對我國公務人員退休制度的普遍關切，並因而衍生要求改革現行的公務人員退休制度。惟鑑於人口老化問題，已是二十一世紀世界各國普遍必須面對的問題，故如何維護老年經濟安之保障，以及其財務之永續健全，近二十年來亦已成為急待解決的棘手問題。
我國公務人員退休制度自1943年建制以來，歷經一甲子的演化，整體上雖已相當具規模，且部份較諸先進國家，已相當「現代化」，但部份卻仍相當落後；不僅違背學理與歷史經驗，且亦是全世界絕無僅有。因此，談改革，必先掌握制度之演化，以及學理之基礎，才不致於迷失方向。
綜合而論，我國公務人員退休制度亟待改革者如：一次退休金（或撫慰金）應完全取消；自願退休之年齡，應嚴格限制，不得低於63歲；以及對已退休者，再任有給職工作，應嚴格限制。同時，為維護財務之永續健全，應採隨收隨付制（Pay-as-you-go），退撫金提撥率、所得替代率、和人口依賴，三者維持連動關係。

Since the premium with 18% interest rate triggered a hot debate in Taiwan, the public has paid more attention to the retirement system of civil servants and called for reforms. Especially in this century when population aging became a worldwide problem, most nations were forced to face the dilemma of responding to the economic security of the old-age or keeping financial health.
This retirement system was established in 1943. Over the past sixty years, it developed into a large scale, as modern as those in the advanced countries. However, some parts of it are pretty backward, even counter of the historic experiences and academic theories. Therefore, to know the way of reforms means to reexamine the evolution of the system and explore the related theories.
Generally speaking, this retirement system can be changed in the following. The lump-sum payment should be cancelled. The voluntary retirement age should be strictly regulated, no less than 63. The opportunities for the retiree to get paid jobs should be exactly limited. At the same time, in order to keep financial health, the pension contribution rate, income-replacement ratio and the dependant population should interact with each other.