公教人員保險制度之養老給付年金制之探討
王文忠
《摘要》
公教人員保險制度建制迄今，業已超過半個世紀，經過五十餘年的運作，在實務上累積了豐富的經驗，同時亦累積了一定的改革能量。台灣社會早已進入老齡化社會，國民年金制度業於民國九十七年十月一日開辦，勞保年金制度亦在民國九十八年一月一日實施，老年經濟安全網現已逐步建立，反觀公教人員保險制度之養老給付尚未建立年金制度，對同為老年經濟安全網範疇之公保養老給付，是否應予年金制，即頗值探討。本文主要問題意識在於探討公教人員保險制度之養老給付，是否需要改革？是否需要建立年金給付制？若可，那麼其改革的基本內容又是什麼？現行法又要作如何的對應？為此，本文分別就公教人員保險制度之立法變革、養老給付之性質與目的、養老給付現況之分析、養老給付需要改革嗎？改革理論框架與制度設計、養老給付改革的基本原則、養老給付改革之實際等項，分別加以分析討論。將分析討論的結果，提出一個改革的基本圖像，以供實務的參考。
[關鍵詞]：公教人員保險、養老給付、年金制度
An Analysis on Pension Annuities of Government Employees' and School Staff's Insurance
Wen-Jong Wang
Abstract
The main ideology of the content is based on whether the government employees' and school staff's insurance needs a pension reform and whether the annuity regime is realistic for pension. If answer is for sure, what subject matters should be addressed for amendment? Which part of the existing law and regulations should be amended? Therefore, this article separately takes widespread aspects into account regarding legal evolution, purposes and legal characteristics of pension, analysis and demand of the current pension system, fundamental principles of pension reform, and theoretical framework and mechanism designed for the government employees' and school staff's insurance. Ultimately, the basis of this research will refer to a basic framework of practical reform.
Keywords: government employees' and school staff's insurance, pension, annuity