台湾养老基金制度改革与监理问题研究

发布时间：2018-06-05 22:09

本文选题：台湾养老基金 + 改革与发展　；参考：《南开大学》2013年博士论文

【摘要】：在全球人口逐渐老龄化的趋势下,以及金融风暴的影响下,世界各国社保基金、养老基金等主管机构已感受到负债缺口压力逐渐加大。因此纷纷开始重新检视基金状况,评估退休基金是否能在未来益发严苛情况下做到永续经营,是否需要加快脚步开始进行改革。因台湾现阶段并无经过立法规范的企业自办养老金情形,本论文所提及与探讨的台湾养老基金均为立法院已通过法条而设立且由政府机关负责管理与监理的养老基金。其筢圉包含第一层法定社会保险养老金为劳工保险基金、公教人员保险基金、与不属于以上两者且年龄为25岁至64岁国民所投保国民年金。第二层法定职业养老金为劳工退休金新制与旧制、公务人员退休抚恤基金。另军人保险、老农津贴、私校教职员工退抚制度、公务机关聘雇人员离职储金、国营事业退抚制度与政务人员离职储金等因属暂时施行条例或是受益人太少较不具代表性,不在本论文个别探讨范围内。台湾养老金现阶段所面临问题也相当严峻。一直以来养老金费率偏低、给付条件优厚,收支并不平衡。再加上长期以来台湾的社保、养老金并未完全提存,多采用即收即付与部分提存方式,使现有基金提存率偏低,政府潜在负债巨大。近年来由于人口结构快速朝少子化及老龄化发展,老年抚养系数逐年提高,这会演变为代际不公问题；并且公务员替代率远较一般劳工替代率高,使社会上也产生很多要求职业公平的呼声。近年来,政府已经察觉此问题的严重性,开始着手研拟解决方案,但目前讨论中的解决方案是以调整各养老金支付条件藉以缩小财务缺口为主。本研究认为,政府除了调整替代率、给付条件之外也必须用全方位角度来思考养老金全面改革的必要性,让台湾养老基金制度与管理能更健全发展,毕竟养老基金现阶段问题是属于长期结构性问题,不是仅短期手段能彻底解决。鉴于过去台湾学术界方面关于养老金研究都比较偏向单一领域量化研究或者是单一基金定性研究,比较缺乏对整体内外环境、与整体养老基金研究,本论文冀望能做一个全面性分析探讨。从研究广度来说本论文研究范围包含台湾所有主要养老基金及其管理制度,层面包含养老基金支付制度、公司治理制度、投资与风险管理制度、财务精算制度与信息,重要信息披露机制等五大层面,基本上已经包含台湾养老基金所有重要层面。本论文研究方法拟采“文献回顾法”以及“历史比较分析法”两种研究方法进行研究。本研究通过汇整分析多方搜集的资料,并以世界银行所提出三层支柱式养老金制度作为分类准则,来探讨与分析台湾现有确定给付与确定缴费养老基金的监理架构,与之前提及的五个重要层面。对于养老金改革,本研究欲透过历史比较分析法分析先进国家养老金在不同时空背景下产生的改革行为,并透过历史比较研究分析这些改革的优劣得失与能否用于鉴镜。本论文的章节安排首先探讨台湾及全球主要地区人口结构改变趋势与影响养老金的方向与程度,并针对其成因与对经济及养老金制度所造成冲击做分析。接著探讨现阶段台湾整体养老金问题焦点,各养老基金现况分析、世界先进国家养老金制度改革与养老基金管理发展趋势、绩效或监理措施经验上值得借镜之处。紧接著分析台湾现阶段各界所关心的养老基金主要的焦点议题与其面对的困境所在,再分别就个别养老基金做出分析,检讨制度与基金管理机制。最后提出改进台湾养老基金之政策建议,从整体角度来思考要如何改革方能一举解决长年盘根错节的问题并形成建议。本研究发现台湾所有养老金现存五大严重问题：1.给付条件严重失衡,2.筹资率偏低造成代际不均,3.不同行业养老金支付制度差异太大造成行业别对立,4.养老基金长期运用绩效低于国际水准,5.养老金监管透明度不足让民众信心不够。本研究根据以上养老金问题分析结果推导出未来台湾养老金应有的战略目标为建立五层支柱保障式年金架构。建立跨行业别的全台湾一致性的养老金制度。确立养老基金监管分离制度、成立台湾年金局统筹管理运用台湾现有养老基金。把养老金部分系统私营化、个人化与商品化。停止即收即付制度、立法严格限制部分缴费情形,加速补拨劳保、退抚基金。把养老金与政府自偿性公共建设结合,并筹设养老金储备基金。另外本研究提出台湾养老金改革短期行动方案、中期行动方案与长期行动方案。。短期策略应优先调整组织将众多养老金以专业原则集中管理,整合资源提升绩效另调整养老金支付条件以减缓财政压力与加强信息披露透明度。中期策略应著重优先缩小行业别给付差距与变更政府所施行的部分缴费方式以增加世代公平。长期来看,应遵循世界银行五层式支柱做法实施养老金多元化。本研究希望能提出较为全面性改革改善台湾养老金长期发展,达到永续经营目的。
[Abstract]:Under the trend of the global population aging and the impact of the financial turmoil, the leaders of social security funds and pension funds around the world have felt the pressure of debt gap gradually increasing. To speed up the pace of reform.
The pension fund, which has been set up by the legislature and is responsible for the management and supervision of the government, includes the first level of legal social insurance pension as a labor insurance fund and a public teacher. The pension fund in Taiwan, which has not been regulated by the legislature at the present stage of Taiwan, is a pension fund. The insurance fund, and the national annuity against both the age of 25 to 64, and the second level statutory occupational pension for the new and old system of labor retirement pension, the retirement pension fund for the public servants, the military insurance, the old-age farmer allowance, the retirement pension system of the private school staff, the employment of the public servants and the State Enterprise It is not in the scope of this thesis that the system of refunding and the resignation of government officials are temporarily implemented or the beneficiaries are too few to be representative.
The problems faced by Taiwan pension are also very serious at the present stage. The pension rate is low, the conditions of payment are very good and the income and expenditure are not balanced. In addition to the long-term social security of Taiwan, the pension has not been fully deposited, and the payment and partial deposit are mostly adopted, so that the existing fund storage rate is low and the potential debt of the government is huge in recent years. Due to the rapid population structure and the aging development of the population structure, the elderly dependency coefficient has increased year by year, which will evolve into an intergenerational unfairness problem, and the substitution rate of civil servants is far higher than that of the general labor substitution rate, making a lot of calls for professional fairness in the society. In recent years, the government has been aware of the seriousness of this problem and began to begin. In this study, the government should think about the necessity of comprehensive pension reform in addition to the replacement rate and the conditions of payment, so that the system and management of the pension fund in Taiwan will be more sound. Development, after all, the problem of pension funds is a long-term structural problem, not only a short-term solution can be completely resolved.
In the past, in view of the past Taiwan academic circles, the research on pension is biased towards a single field of quantitative research or a single fund qualitative study, and a comprehensive analysis is expected to be done in this paper. The scope of this thesis includes all of Taiwan's research scope. The main pension fund and its management system include the pension fund payment system, the corporate governance system, the investment and risk management system, the financial actuarial system and information, and the important information disclosure mechanism, which have basically included all the important layers of the Taiwan pension fund. The research method of this paper is to adopt the "literature review method". And the two research methods of "historical comparative analysis" are studied. By analyzing and analyzing the data collected in many parties and taking the three layer pillar pension system proposed by the world bank as the classification criterion, this paper discusses and analyzes the supervision framework of the existing payment and determination of the endowment pension fund in Taiwan, and the five previous references. As for the pension reform, this study intends to analyze the reform behavior of the advanced state pension under the different time and space background through the historical comparative analysis method, and analyzes the advantages and disadvantages of these reforms through historical comparison and can be used in the mirror.
The chapter of this paper first discusses the trend of population structure change in Taiwan and the major regions of the world and the direction and degree of pension impact, and analyzes the causes and the impact on the economy and pension system. Then it discusses the focus of the current pension problem in Taiwan, the analysis of the status of the pension funds, and the advanced countries in the world. The reform of pension system and the development trend of pension fund management, the experience of performance or supervision measures are worthy of the mirror. Then it analyzes the main focus issues and the plight of the pension fund in Taiwan at the present stage, and then analyses the individual pension fund, and reviews the system and fund management mechanism. In order to improve the pension fund in Taiwan, we should consider how to reform the pension fund from a whole point of view, and then we can solve the deep-rooted problems in one fell swoop.
The present study found that there are five serious problems existing in Taiwan's pension system: 1. serious disequilibrium, 2. lower financing rates and lower intergenerational inequality. 3. the difference of pension payment system is too large to cause the opposite of the industry. 4. the long-term performance of the pension fund is lower than the international level, and the lack of transparency of the 5. pension supervision is not enough to make the public confidence enough. Based on the analysis of the above pension problems, the study derives the strategic goal of the future Taiwan pension for the establishment of the five layer support annuity framework, the establishment of an entire Taiwan consistent pension system, the establishment of the pension fund supervision and separation system, and the establishment of the Taiwan annuity Bureau for the overall management and application of the existing pension foundation in Taiwan. The pension part system is privatized, individualized and commercialized, the payment system is stopped, the legislation is strictly restricted to the partial payment situation, the compensation for labor protection and the retirement fund are accelerated, the pension and the government's self paid public construction are combined and the Pension Reserve Fund is raised. In addition, the short term action plan of the pension reform in Taiwan is put forward in this study. The period action plan and the long-term action plan.. the short-term strategy should prioritize the organization to centrally manage a large number of pensions with professional principles, integrate the resources to improve the performance and adjust the pension payment conditions to mitigate the financial pressure and enhance the transparency of information disclosure. In the long run, the five layer pillar of the world bank should be followed in the implementation of the pension diversification. This study hopes to put forward a more comprehensive reform to improve the long-term development of Taiwan pension and achieve the purpose of sustainable management.
【学位授予单位】：南开大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F842.7

【参考文献】