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題名 | Reform on the Australia's Retirement Income System: An Important Lesson for Taiwan National Pension Program=澳洲退休金制度之改革--對臺灣國民年金制度之啟示 |
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作者 | 吳文傑; Wu, Jack Wen-chieh; |
期刊 | 澳洲研究 |
出版日期 | 20020000 |
卷期 | 3 2002[民91.] |
頁次 | 頁185-209 |
分類號 | 554.82 |
語文 | eng |
關鍵詞 | 澳洲; 退休金制度; 臺灣; 國民年金制度; |
中文摘要 | 就如同其他工業國家一樣,澳洲已進入人口老化的結構。雖然比較起來澳洲老人的依賴率(aged dependency rate)仍相當低,而且也不太可能像其他地區會突然激增,但是澳洲的老年化的問題仍不容忽視。另一方面,臺灣正面臨快速老年化問題的挑戰。過去卅年來臺灣老人的依賴率已成長了三倍。因此,如何找出一個適切的退休收入體系對澳臺兩國而言至為重要。再者,與其他工業國家相較,澳洲的退休社會安全體系起步較遲,而且與這些國家的退休社會安全體系相當不同。近年來澳洲對此一體系進行「私有化」改革更使之獨樹一格。 吾人所關切的是究竟澳洲的退休社會安全體系改革是否有臺灣未來的退休社會安全(即老人年金制度)可借鏡之處?本文主旨就是在研究澳洲退休社會安全體系改革之經驗做為臺灣老人年金制度企畫者制訂政策的參考。本文的第二、第三節將分別介紹澳臺兩國退休收入體系的演進史以及澳洲以往的退休收入體系。第四節討論澳洲退休社會安全的相關問題以及其所導入的退休儲蓄帳戶。第五、第六節則為澳洲改革經驗對我國的啟示以及結語。 將老人津貼(age pension)與退職金(superannuation)整合在一起已成為澳洲政府一項重要的長期目標。澳洲理想的退休收入體系是退職金以津貼的形式發放,使老人在退休後仍有收入。政府老人津貼的功能應該是作為那些沒有足夠退休收入老人的備用款項。然而由於許多退休的人仍繼續倚賴老人津貼過活,澳洲強制退職保證金制度尚未達到其預期的目標。因此,澳洲正導入一種藉強制繳交退職金基金的自費退休金制度。臺灣老人年金制度的主要目標之一是將當地的老人津貼與職業退休金結合起來,並將未投保的人納入社會保險體系。從澳洲的經驗裡,吾人所得的啟示是臺灣或可導入自費退休金體系。此一體系由政府強制施行而由民間運作,使私有化的相關目標(如增加國家儲蓄、減少勞工市場扭曲等)終可達成。 |
英文摘要 | Populations are aging around the world. Like a number of other industrial countries, Australia has an aging population structure. Although Australia’s aged dependency ratio is relatively low and is not projected to rise as steeply as elsewhere (Table 1), the aging problem in Australia still can not be ignored. Taiwan, a newly industrialized country, is facing a relatively more rapid aging problem. The aged dependency ratio is projected tripled in thirty years. Therefore, seeking for the appropriate retirement income system becomes important for both countries. Australia's “social security system” is a public system of income support for people with insufficient income. This is quite different from other industrialized countries. In USA, the “social security system” is the public employment-related retirement income system. The pensions, benefits, and allowances comprise the Australia's “social security system”. The age pension is one component of the system. In addition to the age pension, the occupational superannuation schemes are another income security arrangements for the elderly in Australia. Since no employment-related pay-as-you-go national retirement scheme exists or ever existed, the Superannuation Guarantee, a compulsory superannuation, can be considered as the Australia version of retirement social security. There are still problems on the existing Australian retirement income system, so Australia is currently introducing a system of self-provision for retirement through mandatory contributions to private superannuation funds. Two existing public insurance programs provide with about 2/3 of the population with retirement and other benefits in Taiwan. The Public Employees Insurance Program covers all regular employees in the public sector, and the Labor Insurance Program covers most workers in the private sector. The social assistance program provides the assistance to the poor elderly. These two public insurance programs and the social assistance program constitute the first pillar of old age security. The second pillar of old age security consists of pension plans mandated by the Public Employees Retirement Law and the Basic Labor Law. In addition to the first and second pillars, the third pillar is based on individual savings and commercial annuities. Approximately 40% of Taiwanese aged over twenty-five years old are not insured by any pension plan. In order to integrate various occupational pension plans and to include uninsured people into the retirement income system, Taiwanese government has proposed a public retirement pension system called "National Pension Program". Several proposals have been discussed. Is it a mean-tested or a social insurance program. Is it a flat rate age pension or an employment-related pension Is it a pay-as-you-go or a fully funded program. The final decision has not been made. Australia started its retirement social security system relatively late comparing with other industrialized countries. Its retirement social security system is quite different from others. Recent reform has even moved the system toward a funded scheme. This reform trend is so called “privatization”.What can Taiwan's future retirement social security- National Pension Program- learn from Australia's reform on retirement social security system The main purpose of the paper is to study on the Australian reform experiences and to provide policy implications to the planner of Taiwan National Pension Program. In the section two, we will introduce the evolutionary history of the retirement income system in Australia and Taiwan. Section three discusses the Australian previous retirement income system. Section four consists of related issues of Australia's retirement social security and the introduction of retirement saving accounts. In section five, we summarize lessons Taiwan can learn from the reform experience in Australia. Concluding remark is in the section six. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。