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題名 | 公教人員保險法養老給付選擇方式分析--人力資源之觀點=An Analysis of Old-aged Benefits Choice in Civil Servant and Teacher Insurance Act: From the Perspective of Human Resource Management |
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作 者 | 葉靜輝; | 書刊名 | 管理實務與理論研究 |
卷期 | 8:2 2014.06[民103.06] |
頁次 | 頁1-20 |
分類號 | 573.43 |
關鍵詞 | 公教人員保險法; 養老給付; 模擬分析; 人力資源專業職能; Civil Servant and Teacher Insurance Act; Old-aged benefits; Simulation analysis; Human resource competency; |
語文 | 中文(Chinese) |
中文摘要 | 本文以2014年公教人員保險法修正條例為例,說明私校教職員於該法修正後對於選擇養老給付一次領取或年金領取方式的分析。研究結果發現,私校教職員對於養老給付的選擇方式可能會受到工作年資、投資報酬率等因素的影響。整體言,對於工作年資愈長,投資報酬率愈高者,則年金的優勢會較晚呈現。本文研究結果提供私校教職員對於養老年金選擇方式的參考及對於政府政策制定時之參考。再者,本文透過實際例子,說明若人力資源專業人員能具備了解相關商業知識與政府法令等項職能,則除了可以對其所服務之對象能夠提供專業之建議外,更能強化人力資源從業人員專業形象。 |
英文摘要 | The Civil Servant and Teacher Insurance Act was amended in 2014 and most important of that are old-aged benefits. The article analyzes the choice of old-aged benefits and it contributes to literature in four aspects: First, we use two variables in the choice of the old-aged benefits to simulate the better choice and make recommendation under various combinations of variables. Second, we help the faculty and staff of private school to understand the pros and cons of the two different payment systems of old-aged benefits. Third, we also recommend that the government should consider the equal condition between different old-aged benefits for the future amendments of regulations. Finally, we highlight the importance of HR competency through regulation analyzing. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。