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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/124688


    Title: 確定給付制退休金計劃評價指標-以台灣為例
    Indicators for Evaluation of Define Benefit Pension Plan in Taiwan
    Authors: 郭又瑄
    Kuo, Yu-Hsuan
    Contributors: 黃泓智
    鄭宇庭
    郭又瑄
    Kuo, Yu-Hsuan
    Keywords: 確定給付制
    退休金評價
    評價準則
    台灣
    Define benefit pension plan
    Criteria
    Taiwan
    Date: 2019
    Issue Date: 2019-08-07 16:02:30 (UTC+8)
    Abstract: 國內政府各個退休金計劃種類繁多，也各有其依循的準則與其歷史脈絡，難以直接評價比較。精算報告內容除資訊龐雜外，也多注重系統財務安全性，面向單一。本研究欲透過量化指標訂立系統性指標，提供確定給付制退休金計劃的重要資訊，並能夠對各個計劃做合理的比較，從各面向揭露精算報告，使其有相同的評斷基準。本文參考Miki Arimori(2004)評價各國退休金的五個準則，並由此制定量化指標。本研究之指標經過細微修改，與上述略有不同，但大方向仍維持一致。五個大方向準則如下：永續經營能力指標、老年經濟安全指標、世代公平性指標、職業與個人公平性指標及經濟面的影響指標。所用來建立指標之資訊皆為公開且容易取得，確保指標可供驗證。
    There is a variety of pension plans in Taiwan, and each has it’s own history and structure. It’s difficult for us to evaluate and compare each of them without a same benchmark. Furthermore, actuarial report tends to put emphasis on the sustainability of a pension plan, which makes the actuarial report focus on single orientation. In 2004, Miki Arimori suggested five criteria for evaluation of pension plans. Based on the five criteria, we do a little modification and establish the indicators for evaluation of domestic defined benefit pension plan in Taiwan. The above five criteria are : sustainability, financial security for the elderly, generation fairness, occupational and personal equity, and economic. All the information needed for the indicators is available and easy to obtain to make sure all the indicators are verifiable for general public.
    Reference: 美國精算學會,(2018). Spotlight on Retirement:Taiwan,p12-p19.
    Miki Arimori(2004). Evaluation Criteria for Pension System and Their Applications to Pension Reform in Japan,p6.
    劉侑學、呂建德(2013)。歐洲國家年金改革的經驗與啟示，社區發展季刊144期，2013年12月，頁227-頁236。
    林宏陽(2013)。由歐盟國家近年來之年金制度修正方向思考台灣退休金給付制度之改革，社區發展季刊144期，2013年12月，頁237-頁262。
    黃勢璋(2013)。從老農津貼看退休金改革方向，經濟前瞻，2013年3月，頁29-頁33。
    謝明瑞(2004)。國民年金制度之比較，華人經濟研究第二卷第一期，2004年3月，頁86-頁105。
    羅梅青(2014)。亞洲主要國家人口老化對經濟成長的影響，臺灣經濟論衡，2014年7月，頁73-頁92。
    John cotter, David Blake, Kevin Dowd(2014). What Should Be Done About the Underfunding of Defined Benefit Pension Schemes? A Case Study of Ireland, SSRN Electronic Journal.
    Filip Chybalski(2015). Measuring the multidimensional adequacy of pension systems in European countries, Pension Institute.
    王儷玲(2017)。年金改革與建立臺灣永續年金制度，臺灣經濟預測與政策，48卷1期，頁1-頁39。
    Description: 碩士
    國立政治大學
    統計學系
    1063540221
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G1063540221
    Data Type: thesis
    DOI: 10.6814/NCCU201900351
    Appears in Collections:[Department of Statistics] Theses

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