頁籤選單縮合
題 名 | 晚近公共年金制度之改革與借鑑=Recent Reforms in Public Pension Programs and Lessons for Taiwan |
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作 者 | 楊靜利; | 書刊名 | 人文及社會科學集刊 |
卷 期 | 10:3 1998.09[民87.09] |
頁 次 | 頁477-514 |
分類號 | 548.9 |
關鍵詞 | 公共年金; 社會保險; 財務平衡; 延遲給付; Public pension; Social insurance; Benefit; Financial balance; |
語 文 | 中文(Chinese) |
中文摘要 | 本文從瑞典、德國、日本、美國與智利的年金制度內容與晚近的改革方向中,抽 離出幾項原則為我國國民年金規劃的基礎,分別為普遍保障、基本的給付水準、財務獨立、 以及中長期的財務平衡。普遍保障與財務獨立可由社會保險來運作。關於基本給付水準,在 參考美國中、低給付水準以及考量未來老人沒有子女同居時的居住安排後,我們提出三組老 年給付數值,分別為製造業平均薪資的 24%、33% 與 38%;殘障與遺屬給付則以老年給付為 準予以調整。中長期的財務平衡則以臺灣地區人口結構變遷的走向來修正隨收隨付制的財務 處理方式,而提出「延遲給付」的構想。 |
英文摘要 | This paper reviews the recent reformulations of relatively well- formulated pension programs in Sweden, the United States, Germany, Japan and Chile. As a result of the discussion, four principles are proposed for the conception of a national pension program in Taiwn. The first addresses the need of providing universal protection for all citizens. The second outlines how benefit should be qualified based on a basic living standard which is by no means a standard of mere survival. Relating the basic living standard in Taiwan to the levels of benefit determined by the US social security system, income displacements of 23%,33% and 38% -- based on the average wage income per manufacturing worker -- are proposed for a basic old-age pension in Taiwan. Further incorporating a basic living standard for the functionally disabled and for orphans, into the program the Japanese program is referred to. The third principle emphasizes the independence of financing and management. Since the social insurance scheme proposed locks generations into a mutuality of benefit and contribution, should be cleared of political interference and risk of profit snatching to safeguard fiscal soundness, and to ensure rational and efficient management. The last principle addresses the long-term financial balance of such a program. The actuarial equations should bring the long-term fluctuations in age composition into consideration and implement a gradual transition from family support to public funding and a consequent smooth adjustment in the fee and payment structures. |
本系統中英文摘要資訊取自各篇刊載內容。