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題 名 | 國民退休年金制度中確定提撥制與確定給付制之比較=A National Pension System for the ROC:Comparison of a Defined Contribution Plan and a Defined Benefit Plan |
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作 者 | 單驥; | 書刊名 | 經社法制論叢 |
卷 期 | 17/18 民85.07 |
頁 次 | 頁65-83 |
分類號 | 548.9 |
關鍵詞 | 國民退休年金制度; 確定提撥制; 確定給付制; |
語 文 | 中文(Chinese) |
中文摘要 | 國民退休年金制度中確定提撥制與確定給付制這兩種設計方法。於本論文中,我們仔細地比較這兩種制度的優劣。研究發,不論是就財務健全、家資源使用、國民工作意願或是制度操作的簡易性等等因素作較,確定提發制均較確定給付制為優,為此,本研究建議,在我國民年金的制度設計中,宜考慮採確定提撥制的方法規劃。 |
英文摘要 | Two alternative methods for creating a national pension system for the ROC are considered in this paper: a defined contribution plan and a defined benefit plan. Careful comparison of these two plans reveals that from all angles, whether considering the continued financial solvency of the plans, the allocation of national resources each will entail, their effect on citizens' motivation to work, or the number of administrative personnel each would involve, the defined contribution plan is clearly better than the defined benefit plan. Therefore, this research suggests that a defined contribution plan be adopted for the ROC's national pension system. |
本系統中英文摘要資訊取自各篇刊載內容。