(54.161.45.156) 您好!臺灣時間:2018/04/23 16:26
字體大小: 字級放大   字級縮小   預設字形  
回查詢結果

詳目顯示:::

我願授權國圖
本論文永久網址: 
line
研究生:劉倚君
論文名稱:台灣企業漸進式退休制度建置之研究
論文名稱(外文):Study of Establishing a Corporate Gradual Retirement Scheme in Taiwan
指導教授:王湧泉王湧泉引用關係
指導教授(外文):Wang, Yung-Chuan
口試委員:黃坤祥張智雅黃佳純王湧泉
口試委員(外文): Wang, Yung-Chuan
口試日期:2017-06-16
學位類別:碩士
校院名稱:國立高雄應用科技大學
系所名稱:人力資源發展系碩士班
學門:商業及管理學門
學類:其他商業及管理學類
論文出版年:2017
畢業學年度:105
語文別:中文
論文頁數:220
中文關鍵詞:漸進式退休活躍老化中高齡勞動力
外文關鍵詞:gradual retirementactive ageingaging workforce
相關次數:
  • 被引用被引用:0
  • 點閱點閱:92
  • 評分評分:系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:0
鑒於我國即將邁入高齡社會,且提早退休風氣盛行,加上少子女化情況嚴重,我國未來極有可能面對勞動力萎縮的問題,將影響國家整體經濟發展。近幾年活躍老化與漸進式退休政策的推動與實施,持續受到國際學者與國際媒體討論,藉由新型態的退休方式,可發展中高齡、高齡勞動力,增加該族群在勞動市場中的價值,同時也延緩少子女化與高齡化所帶來衝擊。
我國有關漸進式退休研究甚少,相關研究大都停留在勞工提早退休的議題,為因應高齡社會與少子女化帶來的勞動力萎縮問題,本研究除探討德國、瑞典、日本等國家與企業之漸進式退休制度的建置外,並透過深度訪談法進行研究,探討並分析台灣企業漸進式退休制度的建置。本研究有效受訪人數共11人(企業人資/單位主管5人、即將面臨退休之勞工4人、勞政執行者2人),深入瞭解我國勞、資、政三方對漸進式退休制度建置之立場與看法,以期對企業提出建置漸進式退休制度之實務建議與國家政策配套建議。
研究發現,受訪企業之人資/單位主管大多有意於企業內部研擬相關制度,其中對於漸進式退休的起迄時間多設定於完全退休的前五年,適用的對象以主管職與特殊技術職為主,在工時調方面採減少工時制,工作調整以將富有經驗與知識的中高齡、高齡者轉任為顧問、講師、導師為主,並搭配回聘已退休員工,達到知識傳承、補足勞動力缺口之目的。
綜合以上,本研究建議未來政府可將漸進式退休法制化,並透過節稅或各種獎項獎勵、勞工的可聘僱性培訓等多項政策誘因,協助企業實施漸進式退休政策。

The problem of labor shortages in Taiwan is a serious challenge caused by the rapidly aging society, trend of early retirement, and low birthrate, and it can have an impact on the economy’s development.
In recent years, international scholars and media have discussed the promotion and implementation of active ageing and gradual retirement policies. With this new type of retirement, a middle- and old-aged labor force can be developed, which will not only increase the value of the middle- and old-aged groups in the labor market but also delay the impact of low birthrate and aging society.
A few studies have discussed gradual retirement in Taiwan, but most focused on the early retirement issue. However, this study investigates gradual retirement in several countries, including Germany, Japan, and Sweden in response to the challenge of labor shortages resulting from an aging society and low birthrate.
Based on empirical experience and in-depth interviews with 11 valid subjects (including five enterprise human resource (HR) managers, four retiring workers, and two policy operators), this study provides policy recommendations for Taiwanese corporates and the government to better understand their as well as the workers’ opinions on whether the gradual retirement scheme should be rooted deeply.
The study result showed that most subject companies’ HR managers or unit chiefs are willing to develop relevant systems within their enterprises. The gradual retirement scheme is implemented five years before full retirement and applied to supervisors or special technical staff. It involves reducing the working hours of the middle- and old-aged workers with full experience; shifting their responsibilities to being consultants, lecturers, and mentors; and using retired employees to pass on the company’s know-how.
This study suggests the government should legalize gradual retirement and help enterprises implement it through incentive policies such as tax-free and employable training.

摘要 i
英文摘要 ii
誌謝 iii
目錄 iv
表目錄 vi
圖目錄 vii
第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究範圍與研究流程 5
第二章 文獻探討 7
第一節 台灣中高齡、高齡勞動力概況 7
第二節 活躍老化觀點 15
第三節 漸進式退休 18
第四節 各國漸進式退休制度設計 26
第五節 各國企業之漸進式退休制度設計 36
第六節 漸進式退休優劣分析 44
第七節 台灣推動漸進式退休可能面臨的問題 48
第三章 研究方法 56
第一節 研究架構 56
第二節 研究方法 58
第三節 研究資料蒐集方法 67
第四節 研究資料分析方法 70
第四章 研究結果 71
第一節 漸進式退休起訖時間與適用對象的建置 71
第二節 工作時間與工作內容的建置 76
第三節 薪資與保險的建置 95
第四節 聘僱已退休勞工之勞動契約建置 100
第五節 制度誘因與法規的建置 105
第五章 結論與建議 119
第一節 研究結論與制度建置建議 119
第二節 研究限制與後續研究建議 125
參考文獻 126
附錄一 訪談同意書 139
附錄二 訪談逐字稿 140

一、中文文獻
中華人力資源管理協會(2016)。2016年台灣人力資源白皮書。台北市:中華人力資源管理協會。
中華民國統計資訊網(2017)。生命統計。取自http://www.stat.gov.tw/ct.asp?xItem=15409&CtNode=3622&mp=4
內政部統計處(2014)。內政統計通報103年第3週。取自http://sowf.moi.gov.tw/stat/week/week10303.pdf
內政部統計處(2016)。104年簡易生命表。取自http://www.moi.gov.tw/chi/chi_news/news_detail.aspx?type_code=02&sn=11087
內政部統計處(2016)。105年第3週內政統計通報(104年底人口結構分析)。取自http://www.moi.gov.tw/stat/news_content.aspx?sn=10225
內政部統計處(2017)。106年第10週內政統計通報(我國老年人口數首次超過幼年人口數)。取自http://www.moi.gov.tw/stat/news_content.aspx?sn=11735
成之約(2015)。中高齡人力運用分析與有關政策研擬。研習論壇月刊,170,1-21。
成之約(2015年4月)。法定退休年齡對中高齡勞動參與的影響。2015兩岸社會福利論壇高齡化社會的應對及挑戰研討會發表之論文,國立政治大學綜合院館3樓會議廳。
成台生(2006)。日本社會保障制度之探討-以退休後國民年金及高齡者工作安定為例。義守大學人文與社會學報,1(9),267-299。
行政院主計處(2016)。中華民國行業標準分類。取自https://www.dgbas.gov.tw/ct.asp?xItem=38933&ctNode=3111&mp=1
行政院主計總處(2003)。90年工商及服務業普查。取自https://www.dgbas.gov.tw/public/Attachment/410261684871.pdf
行政院主計總處(2013)。100年工商及服務業普查。取自https://www.dgbas.gov.tw/public/Attachment/9571801271.pdf
行政院主計總處(2015)。人力資源統計年報。取自http://win.dgbas.gov.tw/dgbas04/bc4/manpower/year/year_t24-t71.asp?table=60&yearb=103&yeare=104&out=1
行政院研究發展考核委員會(2010)。退休人力資源活化策略。台北市:行政院研究發展考核委員會。
行政院勞工委員會(2008)。高齡化時代的來臨—中高齡者及高齡者的就業問題與因應策略。台灣勞工雙月刊,15,4-11。
何春蕤(2014)。關連性──文獻探討的創造性思考【部落格文字資料】。取自http://sex.ncu.edu.tw/papers/4-2.php
吳惠林、杜英儀、彭素玲、王怡修(2014)。改善我國中高齡與者勞動參之因應對策。勞動部委託之專題研究成果報告(編號:PG10401-0347)。臺北市:勞動部。
李瑞金(2000)。活力老化-銀髮族的社會參與。社區發展季刊,132,123-132。
周玟琪(2006)。高齡社會時代下我國高齡者就業對策。就業安全,5(2),11-17。
邱琮皓(2017年3月30日)。中高齡就業專法 年底送政院審議。中時電子報。取自http://www.chinatimes.com/newspapers/20170330000073-260202
姚卿騰(2015)。從我國老年生活狀況調查探討高齡心理健康促進策略-成功老化觀點。新北市終身學習期刊,10,18-32。
段友儒(2017)。年金改革吵不休?勞工苦當老不休!-上班族退休規劃調查。1111人力銀行職場新聞。取自https://www.1111.com.tw/news/show-m.asp?ano=103312
徐偉真(2017年5月27日)。銓敘部新點子 推「漸進式退休」。聯合新聞網。取自https://udn.com/news/plus/10172/2488709
財團法人中技社(2015)。高齡化對台灣產業勞動需求及產業發展之探討。台北:財團法人中技社。
高雅玲(2013)。借鏡國際,善用銀髮族的經驗與智慧。思潮,11,16-19。
國家發展委員會(2016)。中華民國人口推估報告(105至150年)。取自file:///C:/Users/f2588/Downloads/105%E7%89%88%E4%BA%BA%E5%8F%A3%E6%8E%A8%E4%BC%B0%E5%A0%B1%E5%91%8A0810final.pdf
張恒裕、謝佳宜(2015年4月)。國際推動漸進式退休之經驗與作法。國家發展委員會。取自http://www.ndc.gov.tw/News_Content.aspx?n=114AAE178CD95D4C&s=29918CA6F991BB12
張烽益(2012)。崩世代—財團化、貧窮化與少子女化的危機與轉機。新世紀智庫論壇,57,24-48。
畢恆達、胡又慧(編)(1996)。詮釋學與質性研究。質性研究:理論、方法及本土女性研究實例。台北:巨流圖書有限公司。
莊婉君(2013)。台灣中高齡勞工漸進式退休問題之探討(碩士論文)。取自臺灣博碩士論文系統。(系統編號101NCKU5201026)
郭振昌(2014)。銀髮勞動力發展政策與現況研析─以英國、韓國、新加坡等國為例。勞動部勞動力發展署北基宜花金馬分署銀髮人才發展與就業服務整合計畫業務委外計畫。臺北市:勞動部。
陳向明(2004)。社會科學質的研究。台北:五南圖書出版股份有限公司。
陳伯璋(1990)。教育研究方法的新取向-質的研究方法。台北:南宏圖書有限公司。
陳憲昌(2012)。遠距工作之可行性研究(碩士論文)。取自台灣博碩士論文系統。(系統編號100NSYS5121065)
勞動力發展署(2015)。推動中高齡者職務再設計計畫。取自https://www.wda.gov.tw/home.jsp?pageno=201111160018&acttype=view&dataserno=201506180001
勞動部(2015)。2014年國際勞動統計。取自http://statdb.mol.gov.tw/html/nat/103001%E8%A1%A85.pdf
勞動部勞動基金運用局(2013)。確定提撥制與確定給付制之比較。取自http://www.blf.gov.tw/front/main/158
曾怡菁(2014)。台灣漸進式退休與部分年金制度之設計與財務評估-以勞保老年年金為例。台灣社會福利學刊,12(2),103-143。
黃怡箏(2015)。臺灣漸進式退休可行性評估與設計(碩士論文)。取自臺灣博碩士論文系統。(系統編號103CCU00206001)
黃政傑(1998)。質的教育研究:方法與實例。台北:漢文書店。
黃舜卿(2014)。人口結構老化下之我國高齡者就業政策探討。台灣經濟論衡,12(7),109-125。
楊靜利、翟本瑞、郭振昌、吳涵瑜、莊婉君、吳郁婷(2013)。我國青年與中高齡勞動力就業問題之探討。行政院研究發展考核委員會委託之專題研究成果報告(編號:RDEC-RES-101-010)。臺北市:行政院研究發展考核委員會。
董旭英、黃儀娟(2000)。次級資料研究法。台北:弘智文化事業有限公司。
詹火生、辛炳隆、黃麗璇、黃玟娟(2015)。延後退休可行性方案之研究。勞動部委託之專題研究成果報告(編號:PG10409-0042)。臺北市:勞動部。
劉仲冬(1996)。民族誌研究法及其實例。台北:巨流圖書有限公司。
潘淑滿(2006)。質性研究:理論與應用。台北:心理出版社股份有限公司。
鄭宜苹(2015)。中高齡者勞動概況與漸進式退休之可行發展。家庭教育雙月刊,56,12-22。
賴樹立(2008)。日本【社團法人全國銀髮人才資源中心】的體制。台灣勞工雙月刊,15,91-96。
謝依純(2012)。影響台灣中高齡者退休年齡之因素。台灣老年學論壇,14,1-33。
鍾文雄(2016年12月25日)。企業運用高齡人力資源的現況與趨勢。TTQS電子專刊。取自https://ttqs.wda.gov.tw/EDocs/2016011/%E7%86%B1%E9%96%80%E8%A8%8E%E8%AB%96.html
二、英文文獻
Ahmed, E., Andries, D. G., Didier, F., & Raymond, M. (2015). Gradual retirement, financial incentives, and labour supply of older workers: Evidence from a stated preference analysis. IZA Discussion Papers, No. 9430.
Belloni, M., Monticone, C., & Trucchi, S. (2006). Flexibility in Retirement. A Framework for the Analysis and a Survey of European Countries. Research report commissioned by the Euro-pean Commission, CERP, Turin.
Bonekamp, J. L. M. (2015). Gradual retirement of men in the Netherlands: Analysis of trends with an age-period-cohort model (Master's thesis, Science in Econometrics and Mathematical Economics). Retrieved from https://www.netspar.nl/assets/uploads/035_-_MSc_-_Bonekamp.pdf
Brummett, B. H., Barefoot, J. C., Siegler, I. C., Clapp-Channing, N. E., Lytle, B. L., Bosworth, H. B., ... & Mark, D. B. (2001). Characteristics of socially isolated patients with coronary artery disease who are at elevated risk for mortality. Psychosomatic Medicine, 63(2), 267-272.
Cahill, K. E., Giandrea, M. D., & Quin, J. F. (2006).Retirement patterns from career employment. The Gerontologist, 46(4), 514-523.
Cahill, K. E., Giandrea, M. D., & Quinn, J. F. (2005). Are traditional retirements a thing of the past? New evidence on retirement patterns and bridge jobs. From http://ideas.repec.org/p/boc/bocoec/626.html
Casey, B. (1998). Incentives and Disincentives to Early and Late Retirement. Organization for Economic Co-operation and Development. Ageing Working Papers.
Chen, Y. P., & Scott, J. C. (2003). Gradual retirement: An additional option in work and retirement. North American Actuarial Journal, 7(3), 62-74.
De Vaus, D., Wells, Y., Kendig, H., & Quine, S. (2007). Does gradual retirement have better outcomes than abrupt retirement? Result from an Australian panel study. Ageing and society, 27(5), 667-682.
Delsen, L. (1996). Gradual Retirement- Lessons from the Nordic Countries and the Netherlands. European Journal of Industrial Relations, 2(1), 55-67. DOI: 10.1177/095968019621004.
Department for Work & Pensions, DWP (2014). Fuller working lives: A framework for action. London, England: Department for Work and Pensions.
Department for Work and Pensions, DWP (2013). Employing older workers: An employer’s guide to today’s multi-generational workforce. London, England: Department for Work and Pensions.
Ebbinghaus, B. (2006). Reforming early retirement in Europe, Japan and the USA. New York: Oxford.
Ekerdt, D. J., DeVaney, S., & Kosloski, K. (1996). Profiling plans for retirement. Journal of Gerontology: Social Science, 51B(3): 140-149.
European Biosafety Association, EBSA Advisory Council Report (2000). Report of the Working Group on Phased Retirement. From https://www.dol.gov/agencies/ebsa/about-ebsa/about-us/erisa-advisory-council/phased-retirement
European Commission. (2007). Promoting longer working lives through pension reforms-Flexibility in retirement age provision. Retrieved from http://ec.europa.eu/social/main.jsp?catId=752&langId=en&moreDocuments=yes
Feldman, D. C. (1994). The decision to retire Early: A review and conceptualization. The Academy of Management Review, 19(2), 285-311.
Ghent, L. & Clark, R. (2001). The impact of a new phased retirement option on faculty retirement decisions. Research on Aging, 23(6), 671-693.
Ginsburg, H. (1985). Flexible and partial retirement for Norwegian and Swedish workers. Monthly Labor Review, 108(10), 33-43.
Gloria, D. V. (2017). How phased retirement benefits your business. North Bay Business Journal. Retrieved from http://www.northbaybusinessjournal.com/opinion/6666818-181/phased-retirement-business-employment
Gustman, A. L. & Steinmeier, T. L. (2000). Retirement outcome in the health and retirement study. Social Security Bulletin, 63(4), 57-71.
Haataja, A. & Kauhanen, M. (2010). Reasons for using PT work in the Nordic estabishments-does it make differenve for workers and companies. Labour Institute for Economic Research. Labour Institute for Economic Research Discussion Papers.
Hall, M., & Rathbone, A. (Eds.). (2016). BMW group case study: Help a workforce to age. Retrieved from https://link.springer.com/chapter/10.1057/978-1-137-53251-0_12 doi: 10.1057/978-1-137-53251-0_12
Hayward, M. D., Hardy, M. A., & Liu, M.C. (1994). Work after retirement: The experiences of older men in the United States. Social Science Research, 23(1), 82-107.
Honig, M. & Hanoch, G. (1985). Partial retirement as a separate mode of retirement behavior. The Journal of Human Resources, 20(1), 21-46.
Hursh, N., Lui, J., & Pransky, G. (2006). Maintaining and enhancing older worker productivity. Journal of Vocational Rehabilitation, 25, 45-55.
Hutchens, R. M. & Chen, J. (2006). Phased retirement: Opportunities for some but not for all. NY: Cornell University.
Hutchens, R. M. (2003). The cornell study of employer phased retirement policies: A report on key findings (Doctoral dissertation, Cornell University). Retrieved from http://digitalcommons.ilr.cornell.edu/lepubs/1/
Johnson, R.W. (2011). Phased retirement and workplace flexibility for older adults: Opportunities and challenges. The Annals of the American Academy of Political and Social Science, 638(1), 68-85.
Kantarci, T. (2012). Essays on partial retirement. Netherlands: Tilburg University.
Kantarci, T., & Van S. A. (2008). Gradual retirement and limitations: Preferences and limitations. De Economist, 156(2), 113-144.
Kim, H., & DeVaney, S. A. (2005). The selection of partial or full retirement by older workers. Journal of Family and Economic Issues, 26: 371-394.
Kim, S. & Feldman, D. C. (1998). Healthy, wealthy, or wise: Predicting actual acceptances of early retirement incentives at three points in time. Personnel Psychology, 51, 623-642.
Kim, S. & Feldman, D. C. (2000). Working retirement: The antecedent of bridge employment and its consequences for quality of life in retirement. The Academy of Management Journal, 43(6), 1195-1210.
Kirchner, J., Kremp, R. P., & Magotsch, M. (Ed.). (2010). Key aspects of German employment and labour law. Springer Science & Business Media. Retrieved from https://sisis.rz.htw-berlin.de/inh2010/12389548.pdf
Kumashiro, M. (2003). Aging and work. London: Taylor and Francis.
Laczko, F. (1988). Partial retirement: An alternative to early retirement? A comparison of phased retirement schemes in the United Kingdom, France and Scandinavia. International Social Security Review, 41(2), 149–169.
Latulippe, D. & Turner, J. (2000). Partial retirement and pension policy in industrialized countries. Partial retirement and pension policy, 139(2), 179-195.
Masato O. (2008). Japan: Towards employment extension for older workers. In P. Taylor (Ed.), In Ageing labour forces: Promises and prospects (pp. 40-61). Cheltenham: Edward Elgar.
Minichiello V., Aroni R., Timewell E., & Alexander L. (1995) In-depth Interviewing (2 ed.). South Melbourne: Longman.
Naegele, G. (1996). New Trend in Gradual Retirement in Germany. The Geneva Papers on Risk and Insurance, 21(81), 524-533.
Naegele, G. (1999). Gradual retirement in Germany. Journal of Aging & Social Policy, 10(3), 83-102. doi: 10.1300/J031v10n03_06
Normann, G. & Mitchell, D. J. (2000). Pension reform in Sweden:Lessons for American policymakers. The United State: The Heritage Foundation.
Organisation for Economic Co-operation and Development, OECD. (2006). Live longer, work longer. Aging and Employment Policies. OECD Publishing. Retrieved From http://www.monitoringris.org/documents/strat_reg/live_longer_work_longer.pdf
Organisation for Economic Co-operation and Development, OECD. (2016). Part-time employment rate. Retrieved From https://data.oecd.org/emp/part-time-employment-rate.htm
Parries, H. S., & Sommers, D. G. (1994). Shunning retirement: work experience of men in their seventies and early eighties. Journal of Gerontology, 49: 117-124.
Peter, T. G. & Dale J. (1981). Social Theory and Social Welfare. London:Arnold.
Quinn, J. F. & Kozy, M. (1996). The role of bridge jobs in the retirement transition: Gender, Race, and Ethnicity. The Cerontologist, 26(3), 263-372.
Rappaport, A. M. & Bajtelsmit, V. L. (2014). Is phased retirement or delayed retirement right for your client? Journal of Financial Service Professionals, 68(5), 53-65.
Reday-Mulvey G. & Delsen, L. (1996). Gradual retirement in the OECD country, a summary of the main results. The Geneva Papers on Risk and Insurance, 21(81), 502-523.
Reday-Mulvey, G. (1995). Gradual retirement in OECD countries. International Journal of the International Federation on Ageing, 22(2), 44-48.
Reday-Mulvey, G. (2000). Gradual retirement in OECD countries. A summary of the main results. Geneva Papers on Risk and Insurance Issues and Practice, 21(81), 502-523.
Ruhm, C. J. (1990). Bridge jobs and partial retirement. Journal of Labor Economics, 8(4), 482-501.
Sandor, E. (2009). European company survey 2009. Part-time work in Europe. Eurofound: European Foundation Improvement of Living and Working Conditions. Retrieved from http://www.eurofound.europa.eu/pubdocs/2010/86/en/2/EF1086EN.pdf
Scahill, P. L. & Forman, J. B. (2002). Protecting participants and beneficiaries in a phased retirement world. Paper presented at Retirement Implications of Demographic and Family Change System (June). San Francisco.
Scott, J. C. (2004). Is phased retirement a state of mind? The role of individual preferences in retirement outcomes. Paper presented at annual meeting of Population Association of America (April). Boston.
Smolkin, S. (1996). Phased retirement, an HR strategy for an aging workforce creating and utilizing flexible staffing strategies. Institute for International Research.
Social Protection Committee (2007). Promoting longer working lives through pension reforms. First part: Flexibility in retirement age provision. Brussels: European Union.
Tammy, E. (2013, December 19). Never say goodbye to a great employee. Harvard Business Review. Retrieved from https://hbr.org/2013/12/never-say-goodbye-to-a-great-employee#comment-section
Taylor-Gooby, P. & Dale, J. (1981). Social theory and social welfare. London: Edward Arnold.
Thomas, D. R. (2000). Qualitative data analysis: Using a general inductive approach. Health Research Method Advisory Service, Department of Community Health University of Auckland, New Zealand.
Vaus, D. D., Wells, Y., Kendig, H., & Quine, S. (2007). Does gradual retirement have better outcomes than abrupt retirement? Results from an Australian panel study. Ageing and Society, 27(5), 667- 682.
Wadensjö, E. (2006). Part-time pensions and part-time work in Sweden. European Papers on the New Welfare, 6, 29-45.
WHO (2002). Active ageing: A policy framework. Geneva: WHO.
World Health Organization, WHO (1993). Aging and working capacity. Report of a WHO Study Group, WHO Technical Report Series 835. Geneva: WHO.
Zhan, Y., Wang, M., Liu, S., & Shultz, K. S. (2009). Bridge employment and retirees’ health: A longitudinal investigation. Journal of Occupational Health Psychology, 14(4), 374-38.

電子全文 電子全文(網際網路公開日期:20190601)
QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top
系統版面圖檔 系統版面圖檔