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| 題 名 | 臺灣與新加坡公務人員退休制度比較--全球治理觀點=A Comparative Study of Civil Service Pension Systems between Taiwan and Singapore: A Global Governance Perspective |
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| 作 者 | 王蘭馨; | 書刊名 | 科際整合月刊 |
| 卷 期 | 10:8 2025.08[民114.08] |
| 頁 次 | 頁70-82 |
| 分類號 | 572.438 |
| 關鍵詞 | 退休制度; 全球治理; 年金改革; 確定給付制; 確定提撥制; Pension system; Global governance; Pension reform; Defined benefit scheme; Defined contribution scheme; |
| 語 文 | 中文(Chinese) |
| 中文摘要 | 面對全球人口高齡化、財政壓力與制度永續等挑戰,退休制度改革已成為各國政府的重要政策議題,尤其公務人員退休制度更牽涉國家財政穩定、社會公平與代際正義。本文以全球治理觀點為基礎,旨在比較台灣與新加坡公部門退休制度的結構與治理特徵,探討兩國如何在OECD、IMF等國際組織所倡導的制度透明、財政責任與政策學習等規範下發展與調適。研究首先回顧全球治理理論中關於退休制度的核心主張,如財務可持續性、制度一致性、政策移植與績效評比。接著從制度類型、財務機制與治理架構三個面向,比較兩國制度設計與發展歷程。台灣目前採行確定給付與個人帳戶並行的雙軌制,由政府與個人共同提撥,雖歷經多次改革並導入年金調整與制度整合機制,但在社會接受度與信任面仍面臨挑戰。新加坡自1955年實施中央公積金制度(CPF),採強制儲蓄模式,強調個人責任、市場導向與數位治理,並透過明確法制設計與資訊透明確保其永續發展。比較結果顯示,新加坡在制度一致性、財政穩健、彈性與創新能力方面表現優異,具備制度輸出與政策移植潛力;相較之下,台灣則在制度整合、社會溝通與基金治理效能上尚有強化空間,惟改革方向已逐步朝向國際標準靠攏。本文據此提出政策建議:強化制度整合與透明度、建立多元退休選項、提升基金治理能力,並參照國際標準進行制度比較與政策學習,以促進制度公平性與永續性,提升整體治理品質。 |
| 英文摘要 | Facing global challenges such as population aging, fiscal pressure, and institutional sustainability, pension reform has become a key policy issue, especially for civil service systems that affect both fiscal stability and social justice. This study adopts a global governance perspective to compare the pension systems of Taiwan and Singapore, and to examine how each responds to international norms promoted by organizations like the OECD and IMF, including transparency, fiscal responsibility, and policy learning. The study reviews global governance theories relevant to pension reform-such as financial sustainability, institutional coherence, policy transfer, and performance benchmarking-and analyzes the two countries across three dimensions: institutional type, financial mechanisms, and governance structure. Taiwan adopts a dual-track system combining defined benefits and individual accounts, jointly funded by the state and employees, and has gradually introduced reforms to improve integration and equity. However, it still faces challenges in public trust and institutional coherence. In contrast, Singapore's Central Provident Fund (CPF), launched in 1955, is a mandatory savings scheme characterized by market orientation, personal responsibility, and digital governance, supported by a clear legal framework and information transparency. The comparison reveals that Singapore performs strongly in fiscal soundness, policy consistency, and institutional innovation, while Taiwan's system, though improving, still requires progress in fund governance and public engagement. Based on these findings, this study recommends enhancing institutional integration and transparency, expanding retirement options, improving fund governance capacity, and pursuing international policy learning to align with global governance standards. These efforts aim to promote fairness, sustainability, and high-quality governance in public pension systems. |
本系統中英文摘要資訊取自各篇刊載內容。