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題名 我國社會保險之財源籌措 作者 簡立忠 貢獻者 鄭文輝
簡立忠日期 1987 上傳時間 4-五月-2016 17:14:03 (UTC+8) 摘要 摘要 參考文獻 參考書目中文部分:1.中華民國社區發展研究中心,「當前我國社會福利工作研討會」,社區發展月刊,第二十六號,民國七十三年六月,頁118~133。2.中國社會保險學會編印,社會保險年刊-1980年,第五期,民國69年12月。3.台閩地區勞工保險局,勞工保險研究發展參資料,第一~三輯,民國七十三年六月。4.───,勞工保險研究發展參考資料,第四輯,民國七十四年六月。5.行政院經濟建設委員會,中華民國台灣經濟建設長期展望1986~2000年,民國七十四年。6.───,我國社會福利制度整體規劃之研究,民國七十五年四月。7.行政院經濟建設委員會綜合計畫處,「我國現行社會福利制度與福利支出之研究(上)、(下)」,自由中國之工業,第六十卷第五、六期,民國七十二年十一、十二月,頁1~21、頁14~19。8.沈曾圻、衛民合編,勞工保險的現況與未來,台北:中華民國勞資關係協進會,民國七十四年十二月。9.林淑萱,主要國家醫療保險費用問題之研究,台北:台閩地區勞工保險局,民國七十一年六月。10.林淑萱、鄭清風、陳幼華合譯,醫療保險費用部分負擔制度的研究,台北:台閩地區勞工保險局,民國七十二年九月。11.林囍,勞工保險普通事故保險費率及責任準備金精算修正報告,台北:台閩地區勞工保險局,民國七十二年九月。12.林德勝,「英國的社會福利制度與工會」,財稅研究,第十六卷第一期,民國七十三年一月,頁116~131。13.胡友平、陳清彬合著,「社會保險中老年給付問題之探討」,勞工研究季刊,第八十三期,民國七十五年四月,頁41~51。14.黃世鑫,殊價財最適供給之研究,台北:政治大學財政研究所碩士論文,民國六十八年六月。15.黃春生,「社會褔利支出的不斷擴大對政府財政的影響」,財稅研究,第十五卷第一期,民國七十二年一月,頁40~53。16.張盛和,公共財的理論,台北:財稅人員訓練所,民國六十五年二月。17.張慶輝等合著,勞保醫療費用增加問題調查研究,台北:中研院三民所,民國七十三年十月。18.曾榮盛,日本社會保險制度概要,台北:台閩地區勞工保險局,民國七十五年三月。19.廖素華,社會保險醫療費用控制的理論與證驗,台北:台閩地區勞工保險局,民國七十四年十月。20.鄭清風,開發中國家社會安全基金的管理與運用,台北:台閩地區勞工保險局,民國七十五年三月。21.______,二十一世紀的社會安全,台北:台閩地區勞工保險局,民國七十五年三月。22.______,政府對健康保險的財務負擔,台北:台閩地區勞工保險局,民國七十五年九月。23.黎偉卿,「十國社會安全財源分析」,財稅研究,第十二卷第五期,民國六十九年九月,頁47~63。24.蘇文麒,社會福利支出與財源之研究,台北:政治大學財政研究所碩士論文,民國七十五年六月。英文部分:1. Aaron,H.J. Economic Effects of Social Security, N.Y.: The Brookings Institution, 1982.2.Ballantyne, H.C. "Present Policies and Methods Regarding the Long-Term Adjustment of Benefits", Social Security Bull. (S.S.B.) , Vol.47 No.10, 1984.3.Bartlett III, D.K. "Current Developments in social Security Financing" , S.S.B., Vol.43 No.9, 1980, pp.10-20.4.Boskin ,M.J. ed., The Crisis in Social Security Problem and Prospects, U.S.: the Institute for Contemporary Studies, 1977.5.Brittain , J.A. The Payroll Tax for Social Security, Washington, D.C. :The Brookings Institution , 1972.6.Browning , E. K. & Browning, J.M. Public Finance and the Price System,台北:華泰書局, 2nd ed., 1983.7.Buchanan , J.M. "Social Insurance in a Growing Economy: A Proposal for Radical Reform", National Tax Journal (N.T.J . ) , Vol.21 No.4, 1968, pp.386-395 .8.Chan, Hou-sheng, "Perspectives of Social Security System in Taiwan", coference on Economic Development and Social Welfare in Taiwan, 1987 .9.Chen, Yung-Ping, Chen, Social Security in a Chanqing Society, Pennsylvania:Bryn Mawr: McCahan Foundation, 1983.10.Cheng, Wen-Hui Peter , "Financing Social Insurance in Taiwan`, Coference on Economic Development and Social Welfare in Taiwan, 1987 .11.Chernick,H. & Reschovsky,A. "The TAxation of Social Security", N.T.J. , Vol.38No.2, 1985 , pp.141-151 .12.Chiang, Tung-Liang, "Health Care Delivery in Taiwan: Progress and Problems", Taipei: Conference on Economic Development and Social Welfare in Taiwan, 198713.Clarke,C.E. Social Insurance in Britain, Cambrige University Press, 1950.14.Cox,S.R. & Wooten,P.R. "The Long Run Prob liem of Financing the Social Security System", American Journal of Economics and Sociology(A.J.E.S.), Vol .37No.4, 1978 , pp.397-412.15.Derthick,M. Policymaking for Social Security, The Brookings Institution, Washington, D.C., 1979.16.Dilnot, A.W., Kay,J.A. & Morris The Reform of Social Security, London: The Institute for Fiscal Studies, 1984.17.Ehrenberg, R.G. "Retirement Policies, Employment, and Unemployment", American Economic Review (A.E.R.), Vol .69 No.3, 1979, pp.131-136 .18.Feldstein, M.S. "Social security, Induced Retirement, and Aggregate Capital Accumulation", Joural of Public Economics(J.P.E.), Vol.85 No.5, 1974 .19.Flemming,J.S. "Optimal Payeoll Taxes and Social Security Funding", J.P.E., Vol.7 No.4,1977, pp.329-349 .20.Furstenberg,G.M. Social Security Versus Private Saving, Massachusetts: Ballinger Publishing company, 1979 .21.Hu, Sheng Cheng, "On the Dynamic Behaviour of the Consumer and the OptimalProvision of Social Security",Review of Economic Study(R.E.S.), Vol.45,1978,pp.437-445 .22.__________ , "Social Security, the supply of Labor, and Capital Accumulation", A.E.R. , Vol.69 No.3, 1979, pp. 274-283 .23.International Labour Office (ILO), Financing Social Security: the Options-An International Analysis Geneva: ILO, 1984 .24. ______ , Into the Twenty-First Century: the Development of Social Security, Geneva: ILO, 1984 .25. ______ , The cost of Social Security 1975~1977, Geneva: ILO,1981 .26. ______ , Introduction to Social Security , Geneva: ILO, 1984 .27.Jenkins,S. Social Security in International Perspective N.Y.:Columbia University, 1969 .28.Johnston, J. Econometric Methods , 3rd ed., N.Y.:McGraw-Hill Book Company, 1984 .29.Just, R.E., Hueth, D. L. & Schmitz, A. Applied Welfare, Economics and Public Policy, 台北:華泰書局, 1982.30.Kaim-Caudle, P.R. Comparative Social Policy and Social Security , London: Martin Robertson, 1973 .31. Kaplan, R.S. Financial Crisis in the Social Security System Washington,D.C. :American Enterprise Institute for Public Policy Research, 1976 .32.Munnell,A.H. The Future of Social Security , Washington, D.C.: The Brookings Institution, 1977 .33. _______ , "The Current Status of Social Security Financing", New England EconomicReview, May-June, 1983, pp.46-62 .34.Musgrave,R.A. & Musgrave,P.B. Public Finance in Theory and Practive, N.Y.: McGraw-Hill Book Comapny, 4th ed., 1984.35.Myers,R.J. Social Security, Pennsylvania: Richard D. Irwin, Inc., Homewoods, Illinois,1985.36.Naqib,F.M. "Some Redistributive Aspects of Social Security and their Impact on the Supply of Labor", Public Finace(P.F.),Vol.40 No.2, 1985,pp.230-246 .37.National Commission on Social Security Reform, "report of the National on Social Secuity Reform`, S.S.B.. , Vol.46 No.2, 1983, pp.3-38.38. O`Neill,J.A. "social Security-Fundamental Economic Problems and Alternative Financing Methods", N.T.J., Vol.33 No.3, 1980, pp.359-369.39.Organization for Economic Cooperation and Development (OECD), The Welfare Statein Crisis , Paris: OECD, 1981 .40.Pazner,E.A. "merit Wants and the Theory of Taxation", P.F., Vol.27 No.4, 1972 . PP. 460-47241.Perman,J.A. & Aaron, H.J. & Taussig, M.K. Social Security, Washington, D.C.: TheBrookings Instition, 1968 .42.Pechman,J.A. & Timpane P.M. Work Incentives and Income Guarantees , WashingtonD.C.: The Brookings Institution, 1975.43.Pellechio,A.J. "Social Security Financing and Retirement Behavior", A.E.R., Vol.69 No.2, 1979, pp.284-287 .44.Raynes, H.E. Social Security in Britain , London: Greenwood Press, Publishers, 1976 .45.Reinhardt, U.E. "Medicare: Its Financing and Future`, A.E.R., Vol.69 No.2, 1979, pp.279-28346.Rejda, G.E. Social Insurance and Economic Security , New Jersey : Prentice-Hall, Inc., 1976 .47.Reviglio, F. "The Social Security Sector and Its Financing in Development Counties", International Monetary Fund Staff Papers, Vol.14 No.3, 1967, pp. 500-540 .48.Ron,A. "Government Participation in Social Security Health Insurance Budgets", International Social Security Review, No.2, 1986, PP. 52-63.49.Samuelson,P.A. "Optimum Social Security in a life-cycle Growth Model", International Economic Review(I.E.R.) , Vol.16 No.3, 1975, pp.539-544.50.Shome,P. & Squire, L . "Alternative Mechanisms for Financing Social Security", Staff Working Paper No.625, World Bank,1983 .51.Skidmore, Felicity E.,ed. Social Security Financing, Cambridge, Massachusetts : MIT Press, 1981 .52.Thompson,L.H. "The Social Security Reform Debate", Journal of Economic Literature(J.E.L.), Vol.21, 1983, pp.1425-1467 .53.Turner , J.A. "Financing Social Security", Review of Social Economics(R.S.E.) Vol.46 No.2, 1984, pp.105-116 .54.U.S. Dept. of Health and Human Services-Social Security Administration-Office of Policy-Office of Research, Statistics, and International Policy Social Security Programs Throughout the World-1985 , Washington, D.C. 1986 .55.Verbon, H.A.A. "On the Independence of Financing Methods and Redistributive Aspects of Pension Plans", P.F., Vol.40 No.2 , 1985, PP.281-290.56.Wu, Chung-Lih, "Economic Aspects of Health Inssurance in the Republic of China A Proposed National Health Insurance", Conference on Economic Development and Social Welfare in Taiwan, 1987 . 描述 碩士
國立政治大學
財政學系資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002006186 資料類型 thesis dc.contributor.advisor 鄭文輝 zh_TW dc.contributor.author (作者) 簡立忠 zh_TW dc.creator (作者) 簡立忠 zh_TW dc.date (日期) 1987 en_US dc.date.accessioned 4-五月-2016 17:14:03 (UTC+8) - dc.date.available 4-五月-2016 17:14:03 (UTC+8) - dc.date.issued (上傳時間) 4-五月-2016 17:14:03 (UTC+8) - dc.identifier (其他 識別碼) B2002006186 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90940 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 財政學系 zh_TW dc.description.abstract (摘要) 摘要 zh_TW dc.description.tableofcontents 目錄謝辭………I摘要………III圖表目次………VIII第一章 緒論………1第一節 研究動機與目的………1第二節 研究架構………2第三節 研究範圍與限制………3第二章 各國社會保險財源籌措方法之分析………5第一節 各國現行財源籌措方法與分攤比例………5第二節 各種財源籌措方法的發展歷史………9第三節 本章結語………19第三章 各種財源籌措方法之理論分析………23第一節 社會保險的財源收付結構………23第二節 不同財源收付結構的效果………25第三節 社會保險的最適財源籌措方法………33第四節 本章結語………41第四章 我國社會保險的財源籌措之現況分析………44第一節 我國社會保險的政策目標與現行制度………44第二節 我國社會保險財源籌措的檢討………46第三節 我國歷年社會保險財務收支的分析………60第四節 本章結語………64第五章 我國社會保險財源籌措之未來展望………68第一節 適合我國社會保險的各種財源籌措方法………68第二節 預估未來各種財源籌措方法的負擔………70第三節 本章結語………88第六章 結論與建議………94參考書目………97圖表目次表2-1 社會保險的財源分攤表──老年、殘廢、遺屬保險部份………6表2-2 社會保險的財源分攤表──醫療保險部份………7表2-3 社會保險發展過程之比較──丹麥與德國………14表2-4 社會保險發展過程之比較──英國與日本………16表4-1 我國社會保險制度………45表4-2 我國社會保險的規模………47表4-3 公務人員保險暨勞工保險各項給付金額及其佔總給付的比例之對照表………49表4-4 公務人員暨勞工保險平均每件老年及醫療給付金額對照表………49 表4-5 公務人員保險,政府一般基金、雇主、公務員實際分擔成本的比率………51表4-6 公務人員保險計劃、醫療次數與所得的交叉對照表………53表4-7 公務人員保險:依投保年數,估計老年給付部份之保費現值佔給付現值的比率及內部報酬率………54表4-8 勞工保險:依投保年數,估計老年給付部份之保費現值佔給付現值之比率及內部報酬率………55表4-9 製造業勞工薪資結構性變動之檢定………59表4-10 (一)勞工保險計劃的財務分析………62 (二)公務人員保險計劃的財務分析………62表5-1 預估我國全民健康保險參加人數1985~2000年………73表5-2 全民健康保險計劃各預估組合的分攤情形………74,75表5-3 全民健康保險計劃平均每人總成本預估表………77表5-4 全民健康保險計劃總支出預估表………78表5-5 全民健康保險計劃,政府負擔成本與民間負擔成本預估表………79,80表5-6 西元2000年受雇者(勞工)平均負擔之醫療保險費率預估表………82表5-7 預估我國就業人口老年保險的參加人數1985~2000年………84表5-8 就業人口老年保險計劃(包括殘廢、死亡)平均每人總成本預估表………86表5-9 就業人口老年保險計劃(包括殘廢、死亡)總成本預估表………87表5-10 我國社會保險計劃的財源總負擔:西元2000年………89表5-11 我國社會保險計劃,受雇者的平均負擔情形:西元2000年………89圖3-1 Lindahl自願交易模型………39圖4-1 儲蓄及社會保險保費收入佔GNP的比率………56 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006186 en_US dc.title (題名) 我國社會保險之財源籌措 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 參考書目中文部分:1.中華民國社區發展研究中心,「當前我國社會福利工作研討會」,社區發展月刊,第二十六號,民國七十三年六月,頁118~133。2.中國社會保險學會編印,社會保險年刊-1980年,第五期,民國69年12月。3.台閩地區勞工保險局,勞工保險研究發展參資料,第一~三輯,民國七十三年六月。4.───,勞工保險研究發展參考資料,第四輯,民國七十四年六月。5.行政院經濟建設委員會,中華民國台灣經濟建設長期展望1986~2000年,民國七十四年。6.───,我國社會福利制度整體規劃之研究,民國七十五年四月。7.行政院經濟建設委員會綜合計畫處,「我國現行社會福利制度與福利支出之研究(上)、(下)」,自由中國之工業,第六十卷第五、六期,民國七十二年十一、十二月,頁1~21、頁14~19。8.沈曾圻、衛民合編,勞工保險的現況與未來,台北:中華民國勞資關係協進會,民國七十四年十二月。9.林淑萱,主要國家醫療保險費用問題之研究,台北:台閩地區勞工保險局,民國七十一年六月。10.林淑萱、鄭清風、陳幼華合譯,醫療保險費用部分負擔制度的研究,台北:台閩地區勞工保險局,民國七十二年九月。11.林囍,勞工保險普通事故保險費率及責任準備金精算修正報告,台北:台閩地區勞工保險局,民國七十二年九月。12.林德勝,「英國的社會福利制度與工會」,財稅研究,第十六卷第一期,民國七十三年一月,頁116~131。13.胡友平、陳清彬合著,「社會保險中老年給付問題之探討」,勞工研究季刊,第八十三期,民國七十五年四月,頁41~51。14.黃世鑫,殊價財最適供給之研究,台北:政治大學財政研究所碩士論文,民國六十八年六月。15.黃春生,「社會褔利支出的不斷擴大對政府財政的影響」,財稅研究,第十五卷第一期,民國七十二年一月,頁40~53。16.張盛和,公共財的理論,台北:財稅人員訓練所,民國六十五年二月。17.張慶輝等合著,勞保醫療費用增加問題調查研究,台北:中研院三民所,民國七十三年十月。18.曾榮盛,日本社會保險制度概要,台北:台閩地區勞工保險局,民國七十五年三月。19.廖素華,社會保險醫療費用控制的理論與證驗,台北:台閩地區勞工保險局,民國七十四年十月。20.鄭清風,開發中國家社會安全基金的管理與運用,台北:台閩地區勞工保險局,民國七十五年三月。21.______,二十一世紀的社會安全,台北:台閩地區勞工保險局,民國七十五年三月。22.______,政府對健康保險的財務負擔,台北:台閩地區勞工保險局,民國七十五年九月。23.黎偉卿,「十國社會安全財源分析」,財稅研究,第十二卷第五期,民國六十九年九月,頁47~63。24.蘇文麒,社會福利支出與財源之研究,台北:政治大學財政研究所碩士論文,民國七十五年六月。英文部分:1. Aaron,H.J. Economic Effects of Social Security, N.Y.: The Brookings Institution, 1982.2.Ballantyne, H.C. "Present Policies and Methods Regarding the Long-Term Adjustment of Benefits", Social Security Bull. (S.S.B.) , Vol.47 No.10, 1984.3.Bartlett III, D.K. "Current Developments in social Security Financing" , S.S.B., Vol.43 No.9, 1980, pp.10-20.4.Boskin ,M.J. ed., The Crisis in Social Security Problem and Prospects, U.S.: the Institute for Contemporary Studies, 1977.5.Brittain , J.A. The Payroll Tax for Social Security, Washington, D.C. :The Brookings Institution , 1972.6.Browning , E. K. & Browning, J.M. Public Finance and the Price System,台北:華泰書局, 2nd ed., 1983.7.Buchanan , J.M. 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