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| 題名: | 兩岸公務員退休制度之比較 |
| 其他題名: | A Comparison of Taiwan's and Mainland China's Civil Service Retirement System |
| 作者: | 尤亮予
Yu, Liang-yu |
| 貢獻者: | 國際暨大陸事務學系亞太研究碩士班
胡聲平
Sheng-ping Hu |
| 關鍵詞: | 公務員;確定給付;確定提撥;退休金;退休制度
Pension;Civil Service;Defined Contribution;Retirement System;Defined Benefit |
| 日期: | 2012 |
| 上傳時間: | 2015-01-08 09:38:11 (UTC+8) |
| 摘要: | 中國自1978年的改革開放，國家經濟實力快速崛起，因加入世界貿易組織（WTO），受到國際化的影響，為因應與面對經濟體制與政治體制改革的需求，進行人事制度的變革。從1993年的「國家公務員暫行條例」與2005年的「中華人民共和國公務員法」，逐漸建立法制化的公務員制度。但「中華人民共和國公務員法」實施迄今，在男女不同齡退休、退休條件彈性不足、退休養老金的財政壓力、建立個人繳費帳戶等問題，有待檢討與改進。 我國於民國84年7月實施退撫新制，公務人員退撫經費籌措方式由傳統的恩給制改提撥的儲金制，時至今日已有多處不合時宜之處。再以，平均壽命延長、退休年齡下降、退休人數增加、支付退休金年限延長等問題，爰於民國99年8月修訂「公務人員退休法」，包括延長退休年齡、延後或展期支領月退休金、退休金合理化、刪除55歲自願退休加發退休金及退休再任之限制等。已完成修法工程，但對於退休給與機制及退撫基金永續經營潛藏負債危機仍未解決，有待賡續辦理第二階段改革。藉由制度之分析與比較，瞭解未來發展方向，俾能對兩岸公務員退休制度有更深入瞭解。
China' reform in 1978 has revived and boosted the country’s economic development, and later, the joining of the World Trade Organization (WTO) has brought more impacts to this country through globalization. To cope with demands for economic and political reforms, the government has restructured the personnel system. With the promulgation of “Temporary Regulation of Civil Servants” in 1993 and “Civil Servant Law of the People Republic of China ”in 2005, China has gradually built its civil servant system on a legal basis. Yet since the launch of the “Civil Servant Law of the People Republic of China” various issues have come to the surface and require review and improvement; for example, the different retirement age between men and women, inflexible retirement conditions, financial pressure from retirement pensions, and the set up of personal payment accounts. As for Taiwan, the government has launched a new retirement pension system in July 1995, and civil servants' retirement pension budget has been changed from the conventional superannuation system to a contributory pension fund system. Various shortcomings of this new system have also gradually appeared. Furthermore, due to longer lifespans, lower retirement age, increased number of retirees, and prolonged retirement pension payments, the government amended the Civil Service Retirement Act in 2000 by delaying the age for retirement, delaying or extending the monthly retirement pension payments “Civil Service Retirement Act”, rationalizing the retirement pensions, and eliminating the increasing of retirement pensions for those voluntarily retired at the age of 55 as well as restrictions on retirement reappointment. Though the amendment has been completed, liability risks still exist in the retirement pension payment system and the sustainable management of retirement pension funds. To reduce this risk, a second stage of reform is necessary. Analyzing and comparing between systems is helpful for understanding not only directions for future development but also the retirement system of civil servants of China and Taiwan. |
| 顯示於類別: | [國際事務與企業學系(亞太研究碩士班,公共政策研究碩士班,歐洲研究碩士班)] 博碩士論文-亞太研究碩士班
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