臺灣博碩士論文加值系統

本研究主要探討公務人員退休制度，目前國內公務人員退休法規定，年滿55歲退休，另加發5個基數之退休金，造成55歲退休潮，另年滿50歲，服務滿25年現職人員可以領取月退休金，因時空環境變遷，已產生退休年齡提前，月退休金以本俸加一倍為基數乘以年資乘以2%，是否造成所得替代率偏高，且退休撫卹基金撥繳費用，按公務人員本俸加一倍8%至12%費率，惟依據精算結果，提撥率仍不足，加以監理龐大退休基金監理委員，現行委員產生是否妥適，是故，目前公務人員退休制度，應有通盤之檢討。
若公務人員退休制度不加以改善，則攸關公務人員退撫基金至民國116年將會破產，本文從我國公務人員退休制度先予介紹，再參考國外退休制度之作法，如自願退休年齡，展期年金，所得替代率之實施，以及參考國內、外專家學者之看法，以及老人化、嬰兒荒對整個制度影響，和監理龐大退撫基金之委員產生，提出建議，以供主管機關參考，主要建議如下：
一、 刪除55歲退休加發5個基數之ㄧ次退休金，
二、 應依精算結果，盡速調高提撥率，
三、 自願退休年齡規定為55歲，另每隔3年增加1歲至60歲為止，並配合到展期年金與減額年金制度
四、 實施所得替代率最高限制
五、 公務人員退休撫卹基金監理委員產生疑由該領域專業人員產生

The purpose of this research is to study the Civil Service Retirement System allowing retirement upon reaching 55years of age with additional 5basic units of retirement pay and thus causing mass retirement of those reaching age 55.
For those with 25 years of service when reaching 50 years of age may also entitle to monthly retirement benefit. As time goes by early retirement quickly become the trend. The monthly retirement benefit is based on 2﹪times service years times twice the basic salary creating high early retirement rate. While this is in addition to the Retirement Compensation Fund which is 8﹪-12﹪ of twice the basic salary. Fund appropriation would be insufficient based on careful computation and inadequate administration as well as supervision is envisaged. An overall review and study should be warranted for the civil Service Retirement System.
If not amended, it is anticipated the retirement fund would face bankruptcy by year 2027. This paper includes the introduction of our Civil Service Retirement System and with reference to the comparable system in abroad such as defer annual contribution, establishment of income replacement ratio, professional opinions from scholars, and influence of aging society with decreasing infant population.
Points of suggestions as follows:
1. Eliminate the additional 5 basic units of retirement pay, the single payment.
2. Increase the appropriation based on precise computation.
3. Voluntary retirement age to be 55 and increasing by 2 year of age every 3 years until 60. Establish addition / reduction time.
4. Establish a maximum for income replacement rate.
5. The committee members of retirement System doing the supervision should be professionals in this field.

目 次

第一章 緒論····························································································1
第一節 研究動機與研究目的··························································1
第一項 研究動機········································································1
第二項 研究目的········································································3
第二節 研究方法、研究範圍與預期結果······································4
第一項 研究方法········································································4
第二項 研究範圍········································································4
第三項 預期結果········································································5
第二章 我國現行公務人員退休制度簡介············································7
第一節 公務人員的概述··································································7
第一項 公務人員涵意································································7
第二項 退休法之公務人員························································8
第二節 退休之概述··········································································9
第一項 退休涵義········································································9
第二項 退休之功能··································································10
第三項 退休的理論··································································10
第四項 退休制度之演變··························································12
第三節 退休制度之設計································································12
第一項 恩給制（政府籌款制）··············································13
第二項 儲金制··········································································13
第三項 退休制度之設計原則··················································15
第四節 我國公務人員退休制度發展············································17
第一項 民國以前退休制度演進··············································17
第二項 我國現行公務人員退休制度之沿革··························18
第三章 各國及大陸地區公務人員退休制度概述······························31
第一節 美國公務人員退休制度····················································31
第一項 法規依據······································································31
第二項 退休經費來源······························································36
第三項 聯邦公務人員退休基本規定······································36
第四項 退休制度之特色··························································41
第二節 德國公務人員退休制度····················································41
第一項 法規依據······································································41
第二項 退休經費來源······························································42
第三項 公務人員退休基本規定··············································42
第四項 德國公務人員退休與社會保險之關係······················44
第五項 退休制度特色······························································45
第三節 英國公務人員退休制度····················································45
第一項 法規依據······································································45
第二項 退休經費來源······························································46
第三項 英國公務人員退休金體系··········································46
第四項 退休類別······································································48
第五項 退休制度特色······························································49
第四節 法國公務人員退休制度····················································49
第一項 法規依據······································································49
第二項 退休經費來源······························································50
第三項 公務人員退休類別······················································50
第四項 退休金給付之規定······················································51
第五項 退休制度特色······························································52
第五節 日本公務人員退休制度····················································53
第一項 法規依據······································································53
第二項 日本1959年退休撫卹給付方式變更························54
第三項 退休條件、領月退休金之年齡與展期年金··············55
第四項 退職津貼······································································55
第五項 互助協會制度······························································56
第六項 退休制度特色······························································58
第六節 各國退休制度改革趨勢····················································58
第七節 大陸地區退休制度簡介····················································60
第一項 法規依據······································································61
第二項 退休制度的條件··························································62
第三項 退休後待遇··································································63
第四項 退休制度特色······························································65
第四章 我國現行公務人員退休制度的檢討與分析··························67
第一節 我國現行公務人員年滿55歲自願提前退休方案之檢討與分析························································································67
第一項 訂定緣由······································································67
第二項 法規之規定··································································68
第三項 實施現況······································································68
第四項 問題與困境··································································70
第五項 檢討與分析··································································70
第二節 退撫基金撥繳費率之檢討與分析····································72
第一項 訂定緣由······································································72
第二項 法規之規定··································································73
第三項 問題與困境··································································73
第四項 檢討與分析··································································76
第三節 自願退休年齡下限規定檢討與分析································78
第一項 法規之規定··································································78
第二項 實施現況······································································79
第三項 問題與困境··································································80
第四項 問題檢討與分析··························································83
第四節 現行月退休金給付額規定················································89
第一項 法規之規定··································································89
第二項 實施現況······································································89
第三項 問題與困境··································································94
第四項 問題檢討與分析··························································97
第五節 公務人員退撫基金監理委員產生之檢討與分析··········101
第一項 法定組織與任務························································101
第二項 公務人員退撫基金監理委員會職責························102
第三項 問題與困境································································104
第四項 檢討與分析································································108
第五章 結論與建議············································································113
第一節 結論··················································································113
第二節 建議··················································································114
第一項 我國現行公務人員年滿55歲自願提前退休方案··114
第二項 退撫基金撥繳費率····················································115
第三項 自願退休年齡之下限規定········································116
第四項 現行月退休金給付額規定········································117
第五項 公務人員退撫基金監理委員會委員產生················118
參考文獻及書目·························································································i
附錄一 公務人員退休法·····································································一
附錄二 公務人員退休法施行細則······················································七
附錄三 公務人員退撫卹基金管理條例··········································一九
附錄四 公務人員退撫卹基金監理委員產生辦法··························二三

參考文獻及書目

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14、蕭麗卿，展期年金可行性之研究—由軍公教退撫新制之財務問題談展期年金之實施，公務人員月刊，第68期，91年2月
15、公務人員退休撫卹基金管理委員會，退休基金改革---英國在國際市場的專業經驗，公務人員月刊，第88期，92年10月
16、銓敘部退撫司，公務人員退休制度改革方案初步購想之研議，公務人員月刊，92年6月
17、銓敘部退撫司，公務人員退休制度改革方案初步構想草案，公務人員月刊，第80期，92年2月

四、學位論文
3、王季云，我國退休金制度與老人經濟安全保障之探討，國立政治大學社會財經組研究所碩士論文，民國91年
6、呂明泰，公務人員撫卹制度之研究：正義的觀點，國立政治大學社會科學學院行政管理碩士學程第一屆碩士論文，民國91年
5、周正山，公務人員老年經濟安全保障制度之研究，國立政治大學公共行政學系研究所碩士論文，民國92年
1、柯怡伶，我國公務人員退休法制之研究，國立中正大學法律學研究所碩士論文，民國89年
2、曾德宜，我國公務人員新退休撫卹制度之研究，國立政治大學公共行政研究所碩士論文，民國85年
4、陳麗如，公務人員退休制度資產負債管理與退休所得替代率之模擬分析---以雙層式現金餘額兼採確定提撥計劃為例，國立政治大學風險管理與保險研究所碩士論文，民國92年

五、網路資訊
1、全國法規資料庫，http：//law.moj.gov.tw/
2、銓敘部網站，http：//www.mocs.gov.tw/
3、公務人員退休撫卹基金管理委員會網站，http：//www.fund.gov.tw/