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| 題 名 | 退撫基金營運與年金改革、公務人才=Public Service Pension Management and Pension Reform as Well as Public Talent |
|---|---|
| 作 者 | 高誓男; | 書刊名 | 科際整合月刊 |
| 卷 期 | 11:1 2026.01[民115.01] |
| 頁 次 | 頁130-142 |
| 分類號 | 563.748 |
| 關鍵詞 | 年金改革; 確定給付制; 共同提撥制; 俸給混合制; 潛藏負債; Pension reform; Defined benefit plan; Defined contribution plan; Salary mixed system; Implicit contingent liabilities; |
| 語 文 | 中文(Chinese) |
| 中文摘要 | 本文鑑於最近立法院審查受到矚目的「停止公教人員退休所得替代率遞 減」法案,引致朝野政黨及輿論對此案的關注及正反論辯。據此,本文乃企圖 就退撫基金經營的角度,對此一論題加以研析,首先說明本論題的緣起,其次 闡述退撫基金營運與年金改革的關聯性,再次析述退撫基金營運的機制及績 效,復次推衍年金改革對公務人才的影響,最後作一論結。 |
| 英文摘要 | This paper aims at Public Service Pension management and pension reform as well as public talent. First, describe relevance between Public Service Pension management and pension reform. Second, analysis the mechanism and performance of Public Service Pension. Third, inference the impacts of public talent for pension reform, Lastly, this paper calls for government to rationally amend pension reform policy and take care of public service personnel. |
本系統中英文摘要資訊取自各篇刊載內容。