公務人員退休撫卹基金運用之探討   全文下載

A Study of Public Service Pension Fund Operations

歷經多年研究規劃，自民國84年7月1日起，我國軍公教人員退撫制度從國家恩給制改採由政府與參加基金人員共同撥繳費用之共同提撥制，並成立公務人員退休撫卹基金管理委員會，負責公務人員退休撫卹基金之收支、管理及運用。隨著基金規模持續不斷成長，其運用日益重要，基金未來工作的重點，將在兼顧安全性及收益性情況下，朝自行經營與委託經營並重、國內投資與國外投資兼顧以及固定收益與資本利得平衡的投資策略積極努力。本文主要探討基金運用之現況與運用，以作為日後改進的參考依據。

After years of study, the public service pension system was changed as of July 1 of 1995 from the totally government-financed system to the contributory plan that is to be contributed by the government as well as the participants. The Management Board of Public Service Pension Fund was set up to be in charge of the collection/payment, management and investment of the Public Service Pension Fund. With the Fund size continuously grows, its investment has become increasingly important. Future efforts will be made for the Fund toward the strategies of equal emphasis on the external and in-house management, equal consideration to the domestic and overseas investment and the balance between fixed-income and equities by placing equal importance on its security and profitability. This article mainly focuses on the study of the updated status and the management of the Fund and aims as a solid reference for further improvement.