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題 名 | 評析我國勞工退休金制度的變革與香港強制性公積金制度之比較=A Changing of Taiwan's Labor Pension System and a Comparison to Hong Kong's Mandatory Provident Fund |
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作 者 | 郭冠甫; | 書刊名 | 臺灣人文生態研究 |
卷 期 | 3:2 2001.07[民90.07] |
頁 次 | 頁93-119 |
分類號 | 556.82 |
關鍵詞 | 確定給付制; 確定提撥制; 勞基法退休給付; 勞工退休金條例草案; 強制性公積金; Defined contribution; Defined benefit; Pension under the labor standard law; Labor pension act; Mandatory provident fund; |
語 文 | 中文(Chinese) |
中文摘要 | 本文藉由確定給付制與確定提撥制優缺點之分析,進而討論現制勞基法中勞工退休金制度的設計缺失,並介紹新制「勞工退休金條例草案」之特點。新制的目的在於排除現制不合理或欠缺整體考量的措施,但部分條文卻遭到勞資雙方的高度質疑。是故本文亦將針對勞資不同的修正建議加以評論,並提出個人的見解與看法。正值臺灣為勞退制度大傷腦筋之際,香港研擬多年的「強制性公積金」制度於2000年底正式上路。此套制度與勞工退休金條例草案之精神極為相似,是故頗具他山之石的功用,值得深入探討。因此本文除將以勞工退休金制度為討論主軸外,另以比較香港的勞工退休新制為輔,盼能截長補短而使本國制度臻於完善。 |
英文摘要 | The paper lays focus upon an analysis of the advantages and disadvantages of the Define Contribution system (DC) and the Defined Benefit system (DB), and base on the discussions, the author is trying to locate the design defects appearing in Taiwan's labor pension system. On the other hand, since the government is amending the current pension system by enacting the "Labor Pension Act", the paper will introduce important regulations in the new law. The purpose of the Act is to improve the current system, however, some articles are not acceptable by both employers and workers. Therefore, the paper singles out the different considerations of both sides and presents the author's own opinions on those disputes. Furthermore, the paper will compare the Labor Pension Act to Hong Kong's Mandatory Provident Funds(MPF), which came into affect at the end of the year 2000 and its structure is similar to the new Act, in order to make Taiwan's incoming new system perfect. |
本系統中英文摘要資訊取自各篇刊載內容。