臺灣博碩士論文加值系統

各國人文地理位置不同、資源不同，但人口結構的日趨老化、新生兒出生率降低以及面臨各種產業的急遽發展是共有現象，如何致力於奠定人民完善的老年退休生活？乃各國執政者的當務之急。台灣是亞洲的一個海島，四面環海，地理位置重要，以國際貿易全球物流運籌的觀點來看；掌握先機、振興海運事業、帶動台灣經濟蓬勃發展是刻不容緩之事。船員在海運事業當然扮演著重要角色，但回顧六十年代，台灣船員人數曾高達三萬多人，而根據交通部民國94年3月底之資料顯示船員僅有3,558人。可見船員在整體就業市場中，因工作性質較陸上艱辛、社會地位也相對弱勢，投入此行業之意願相對低落。
本論文探討民國94年7月開辦之勞工退休金新制、交通部於民國93年6月3日以交航發字第○九三○○○○四七號函訂定發布之「船員退休儲金專戶存儲管理辦法」（以下簡稱船員退休儲金辦法）以及所訂「船員退休儲金專戶存儲管理辦法」，包括此制度是否與船員專戶存儲作業方式類似來探討。研究在各國社會人口結構邁入高齡化之際，能提供船員安全且有保障的老年退休生活，使年輕人無論是在陸地或海上工作年資均能接續，能享受完備的老年退休保障，期能吸引更多年輕人投入海運事業。

In view of the difference of cultural background, natural resources, governments of each country have different policies toward the adoption of pension. Especially facing theslow growh rate of population, and situations of aged society, as well as change of industrial structures, it becomes urgent for each government to improve the pension system of their countries.
Taiwan is an inland and its economies heavily rely on international trate.And, therefore, shipping industry is increasingly important to Taiwan economies. As result of this, seafarers act as a key role in ship operation. During the 1960s, Taiwan's seafarers reached a number of 30,000. However, in accordance with the recent statistics of the Ministry of Transportation and Communications, Taiwan only has 3,558 seafarers in 2005. It becomes clearly that the working conditions on board a ship are harder than those ashore, and thus results in the decline of newcomers who are willing to enter into this profession.
This thesis explores new pension systems provised by Taiwan's Labour Standard Law, which was effective as from July 2005. It also discusses those rules provided by the Ministry of Transpcratior and Communications in June 3,2004, namely “Rules Governing the Depository Account Exclusively for Seafarers＇Pension”, in order to explore whether or not such a system can meet its original purpose of protecting seafarers＇ benefits. It aims to analyze and discuss those potential problems arising from the retirement and pension system of Taiwan's seafarers, and provide useful reference to the authorities.

謝 辭 I
摘 要 II
Abstract III
目 錄 IV
表 目 錄 VI
圖 目 錄 VII
第一章 緒論 1
1.1 研究動機 1
1.2 研究目的 1
1.3 研究範圍與限制 3
1.4 研究方法與研究流程 3
第二章 先進國家退休金制度分析 8
2.1 先進國家社會保險制度發展趨勢 8
2.2 世界銀行模式之分析與檢討 12
2.3 各國年金發展經驗 15
2.4 各國公、私年金整合類型之分析 23
2.4.1 新加坡退休金制度背景分析 27
2.4.2 香港退休金制度背景分析 28
第三章 我國勞工退休金制度分析 32
3.1 背景分析 32
3.2 現行制度之問題 34
3.2.1 現行勞工退休制度之問題 34
3.2.2 年金保險與勞工個人退休準備金專戶制之評析 34
3.3 勞工退休制度研議改進過程 37
第四章 我國船員退休金提撥制度分析 40
4.1 船員法規定 40
4.1.1 立法目的 40
4.1.2 退休離職儲金制度的意義 41
4.2 船員法相關規定 43
4.3 我國勞工退休金新制與舊制方式 47
4.3.1 立法意旨 47
4.3.2 勞基法舊制介紹及改制理由 47
4.3.3 勞工退休金新制特色 49
4.3.4 勞工退休金新、舊制比較分析 51
4.4 我國船員退休金與勞工退休金之提撥方式之比較 52
4.5 我國船員退休離職儲金專戶方案分析 59
第五章 結論與建議 74
5.1 結論 74
5.2 建議 75
參考文獻 77

一、中文部份
1.吳明儒，1997,台灣未來企業退休金制度之分析，社會政策與社會工作學刊，第一卷第二期，頁137-188。中華民國社會政策學會。
2.柯木興，1997,從公基金制的意涵談確定提撥制與確定幾付制的應用，保險資訊，第144期，頁7-8。
3.符寶玲，1999,退休基金制度與管理（二版），台北：華泰。
4.郭明政，1997,職業年金保險條例草案之研究，國立政治大學勞動法與社會法研究中心，行政院勞工委員會委託研究。
5.鄭文輝、吳明儒，1997,從社會保險觀點檢討我國勞工保險制度，勞工保險年金研討會，行政院勞委會。

二、日文部分
1. 小山路男、山本正淑，1987,社會保障教室，日本：有斐閣。
2. 厚生省，1988,厚生白皮書，日本厚生統計協會。

三、英文部分
1.Braden, B.R. (1988), ‘Increases in Employer Costs for Employee Benefits Dampen Dramatically’, Monthly Labor Review， pp.3-7, Vol.111, No.7.
2.Burbidge, J. B. (1997), ‘Public Pensions in Canada’, in J. B. Burbidge (ed.), When We’re 65- Reforming Canada’s Retirement Income System, pp.93-128, Canada： C.D. Howe Institute.
3.Clark, Robert L. & Ann A. McDermed, (1990), The Choice Pension Plan in Changing Regulatory Environment, Washington D.C.： American Enterprise Institution.
4.Clasen, Jochen (ed.) (1997), Social Insurance in Europe, University of Bristol： The Policy Press.
5.Davis, Philip E.(1995), Pension Fund, Oxford： Clarendon Press..
6.Esping-Andersen, Gostal (1990), The Three Worlds of Welfare Capitalism, Polity Press & Blackwell Published.
7.Gardon, Margaret S., (1988). Social Security Policies in Industrial Countries： a comparative analysis, Cambridge University Press.
8.Goodman, Jhon C. & Peter J. Ferrara (1988). Private Alternatives to Social Security in Other Countries, Texas： National Center for Policy Analysis.
9.International Social Security Association(ISSA) (1994). Complementary Pensions： European Perspectives, Social Security Documentation, European Series No. 21.
10.James, Steven (1997). A Public versus Private Canada Pension Plan： A Survey of the Economics. Economics Studies and Policy Analysis Division, Department of Finance Canada Working Paper.
11.Johnson, Paul & Jane Falkingham (1994). ‘Is there a Future for the Beveridge Pension Scheme？’ In Baldwin, Sally & Jane Falkingham, Social Security and Social Change, pp.255-70, UK： Harvester Wheatsheaf.
12.Kautto Mijjo, Matti Heikkila, Bjorn Hvinden, Staffan Marklund and Niels Ploug (1999). Nordic Social Policy： Changing Welfare States, London： Routledge.
13.Keyfitz Nathan (1993). ‘Ageing and Pensions in Their Social Setting： Demographic and Other Elements Affecting Social Security’, in A.B. Atkinson and M. Rein (eds.),Age, Work and Social Security, pp. 270-296, Great Britain： St. Martin’s Press.
14.Littlewood, Michael (1998). How to create a Competitive Market in Pensions- The International Lessons. London： IEA Health and Welfare Unit.
15.Lloyd-Sherlock, P. (1996). ‘The Roles of the Public and Private Sectors in Providing Economic Support for the Elderly’, in P. Lloyd-Sherlock and P. Johnson (eds.), Ageing and Social Policy. Pp.19-35, London： ISE.
16.McKay, Stephen & Karem Rowlingson (1999). Social Security in Britain, Great Britain： Macmillan.
17.Minns, Richard (1996). ‘ The Political Economy of Pensions’, New Political Economy, vol.1,No.3, pp. 375-391.
18.Mishra, Ramesh(1999). Globalization and the Welfare State, UK： Edward Elgar.
19.Pierson, Paul (1994). Dismantling the Welfare State？ – Regan, Thatcher, and the Politics of Retrenchment. Canbridge University Press.
20.Queisser, Monika (1995). Chile and Beyond： The Second-generation Pensin Reforms in Latin America. International Social Security Review, Vol. 48, 3-4 pp.23-39.
21.Rein, Martin & Eskil Wadensjo, (1997). Enterprise and the Welfare State, UK： Edward Elgar.
22.Rein, Martin & Lee Rainwater(ed.), (1986) Public/Private Interplay in the Social Protection： A Comparative Study, New York： M. E. SHARPE Inc.
23.Schieber, Sylverster J., (1982). Social Security： Perspectives on Preserving the Systems. Washington, DC： Employee Benefit Research Institute.
24.Schmaehl, Winfried (ed.) (1991).The Future of Basic and Supplementary Pension Schemes in the European Community- 1992 and beyond. Baden-Baden： Nomos Verlagsgesellschaft.
25.Stryker, Robin (1998). Globalization and the Welfare State, International Journal of Sociology and Social Policy, Volume 18 No2/3/4, pp.1-49.
26.Turner, John A. & Noriyasu Watanabe (1995). Private Pension Policies in Industrialized Countries- A Comparative Analysis. Michigan： W. E. Upjohn Institute for Employment Research.
27.Voiron, M. (1995). ‘Private and Public Pension Schemes： Elements of a Comparative Approach’, International Social Security Review, Vol.48. 3-4, pp.91-141.
28.World Bank (1994). Averting the Old Age Crisis- Policies to Protect the Old and Promote Growth. A World Bank Policy Research Report. Oxford Univerisity Press.

四、網路部分
1. Blake, David and J. Michael Orszag (1997). ’Towards a Universal Funded Second Pension- A Submission for the 1997 Pension Review Focusing on the Financial Aspects of Provision of a Second Tier Funded Pension’, Birkbeck College, University of London.
http：//www.econ.bbk.ac.uk/pi/review/summary.html