| dc.contributor | 風管系 | |
| dc.creator (作者) | 黃泓智 | |
| dc.creator (作者) | Huan, Hong-Chih | |
| dc.creator (作者) | 王儷玲* | |
| dc.creator (作者) | Wang, Jennifer L. | |
| dc.creator (作者) | 陳彥志 | |
| dc.creator (作者) | Chen, Yen-Chih | |
| dc.creator (作者) | 鄭惠恒 | |
| dc.creator (作者) | Mark, Hui-Heng Cheng | |
| dc.date (日期) | 2019-08 | |
| dc.date.accessioned | 10-一月-2020 11:12:38 (UTC+8) | - |
| dc.date.available | 10-一月-2020 11:12:38 (UTC+8) | - |
| dc.date.issued (上傳時間) | 10-一月-2020 11:12:38 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/128157 | - |
| dc.description.abstract (摘要) | 臺灣人口結構快速改變，加上社會保險與退休金制度不足額提撥的制度設計，使得臺灣的年金制度的永續性面臨極大挑戰，本研究從財務觀點探討年金改革對職業不公、世代不均、基金財務永續所造成的影響，並提出臺灣年金制度所面臨的重要問題與年金改革政策建議。研究結果發現，臺灣年金制度所造成的世代不均問題比職業不公更嚴重，解決世代不均問題與建立財務永續的年金制度才是政府未來年金改革最迫切的問題。而臺灣的民眾更必須了解自行準備退休金的重要性，才能彌補退休金不足的缺口，為自己建構更完整安全的退休保障。 | |
| dc.description.abstract (摘要) | The pension system in Taiwan faces various challenges caused by the rapid aging of the population and severe underfunding of pension funds. This study examines three crucial aspects, including (i) inconsistent pension benefits between occupations, (ii) intergenerational inequity, and (iii) unsustainability of pension funding. These effects have significant financial effects on pension reform in Taiwan. The results show that the difference of money`s worth ratios between generations is larger than that between occupations. The government should quickly implement pension-reforming policies to resolve the intergenerational inequity and establish a sustainable pension system. In addition, to enhance retirement income security, individuals should also be required to contribute more to their occupational pension schemes and increase their retirement savings. | |
| dc.format.extent | 176 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | 臺大管理論叢, Vol.29, No.2, pp.137-171 | |
| dc.subject (關鍵詞) | 年金改革 ; 退休金 ; 社會保險 | |
| dc.subject (關鍵詞) | pension reform ; retirement ; social insurance | |
| dc.title (題名) | 台灣年金制度改革的財務影響與世代不均問題 | |
| dc.title (題名) | Financial Effects and Intergenerational Inequity of Pension Reform in Taiwan | |
| dc.type (資料類型) | article | |
| dc.identifier.doi (DOI) | 10.6226/NTUMR.201908_29(2).000 | |
| dc.doi.uri (DOI) | https://doi.org/ 10.6226/NTUMR.201908_29(2).000 | |
