On the Execution of Portable Pension System with Annual Payment from the Perspective of Enterprise Social Responsibility

• Main Authors: Ying-chien Ko, 柯穎鑑
• Other Authors: Chien-Hung Li
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/76234472596624169434

碩士 === 大葉大學 === 工業關係學系碩士班 === 92 === Abstract The “Portable Pension System with Annual Payment” indicates that the employers shall deposit the pension monthly which is in proportion to the employees’ salary to their personal accounts. If the employees quit the jobs, the pension will be paid to them on an annual base. If the employees change jobs under different employers, there shall be no impact to their pensions. The pension for employees’ life after retirement can thus be secured. Therefore, once the “Portable Pension System with Annual Payment” is set to practice, the enterprises will lose one mean to tie the employees with the enterprises. Consequently, the enterprises will face the pressure of higher staff turnover rate. This analysis focuses on the staff turnover rate and examines the execution of “Portable Pension System with Annual Payment” in the perspective of enterprise social responsibility, so as to understand how the enterprises regard and handle changes of the laboring conditions, and how they will react to the changes in human resources. In addition to the review of related literature, this analysis also explores and compares pension systems in Taiwan and overseas. All the local pension systems are explored with the perspective of assurance to life of the senior citizens, and the development trend of pension systems overseas are reviewed and compared to the local ones. This analysis is done with detailed interviews, and a questionnaire analysis about opinions of the pension system was conducted in beforehand. Finally, the analysis result is summarized and presented as references for the enterprises. Conclusions of this analysis include the following. (1)Relationships between the practice of “Portable Pension System with Annual Payment” and the enterprise social responsibility in 4 layers. (2)Staff-turnover is one kind of resource reallocation and resource-share. (3)Staff-turnover is of the principle of fair competition. Suggestions following the analysis are: (1)Employers shall begin from the social responsibility and foster an exquisite enterprise culture, so as to keep employees in the enterprise and build up new employer-employee relationship. (2)The government shall pay respect to the suggestions of enterprises and employee groups about the new system, and the government shall keep in communication with the enterprises and employee groups. The government shall also attend to the ability of the employees to deposit the pension. (3)The governing office of the new system and the employees shall well propagate the new system before setting it to practice.