年金改革為我國近年來社會政策之重大課題。2017年8月9日制定公布之公務人員退休資遣撫卹法（以下簡稱退撫法）乃是年金改革之初步成果。然而伴隨而生的是其合憲性之爭議。本文從憲法第18條服公職權利，尤其是所謂國家對於公務人員之照顧義務（照顧原則），檢討退撫法之合憲性。本文認為，公務人員退休制度的改革顯現出退休制度年金保險化之趨勢，而此將衝擊公務人員制度，此一衝擊應具備足以正當化之理由，且減縮後之退休金應仍足以提供對於公務人員最低限度之照顧。基於對於公務人員之最低限度照顧，公務人員之退休所得不應低於相同薪資之勞工。退撫法所規定之退休所得上限，以及以最後15年平均俸額取代最後職務之俸給計算月退休金，違反照顧原則，應屬違憲。 The pension reforms in recent social policy changes in Taiwan has garnered widespread attention. The Public Servant Retirement and Pension Act promulgated on August 9, 2017 was the first of the reforms. However, the Act has been debated for its constitutionality, which this study examined according to the principle that the government must safeguard the rights of its citizens to hold public offices, as stated in Article 18 of the Constitution of the Republic of China. This study believes that the reform of the public servant retirement system corresponds to the trend of transforming pension systems according to insurance annuity systems. The consequent changes in the public servant system require justification. After reduction, the pension payments should remain sufficient for retired public servant to maintain a minimal standard of living. Therefore, the retirement income of public servant should not be lower than that of workers with equivalent income. The Act's specification of the upper limit of the public servant' retirement income and the replacement of the original monthly retirement compensation standards with the amount equivalent to each servant' average pay for the final 15 years of servant conflicts with the principles of alimentation, rendering the Act unconstitutional.