公務人員退休制度改革的意義與方向   全文下載

Directions and Insights of Reform in Taiwan Civil Service Retirement System

適用於我國公務人員的退撫新制，近年來引起諸多的關切與討論。就其財務狀態觀之，今天雖無清償問題，但隨著退休人口比逐年增加，自願退休及支領月退金的人口比例逐年上升，加上經濟環境快速變化以及投資結果不如預期理想等因素下，其財務結構已敲起警鐘。本文就退休制度的公平性與合理性探討公務人員退休制度改革的意義，並在確保世代公務人員皆能安心退休的前提下，建議未來公務人員退休制度之改革方向。本文雖以公務人員退休制度為主要分析內涵，但文中所述及之基金財務挑戰與危機亦同樣發生於教育人員與軍職人員之退休制度上。

The article has 2 folds. First it introduces the current retirement system of employees of civil service and unveils the hidden financial crisis the system faces. Secondly, the article, in pursuing goals of financial soundness and justice among participants, suggest the reform direction that the retirement system should move on. Though this article focuses on the discussion of retirement system of civil service, the similar financial obligation happens to retirement funds for Teachers and the Military, and thus the reform suggestions apply to these two segments as well.