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
* Director, Kouhu Township Public Kindergarten, Yunlin County / Ph.D. Candidate, Institute of China and Asia-Pacific Studies, National Sun Yat-Sen University