| Summary: | 碩士 === 逢甲大學 === 經營管理碩士在職專班 === 93 === Abstract
After World War II along with the baby boom birth, impetus various countries politics, the economy and so on presents the unprecedented prosperity, Taiwan is no exception, but along with the time process, change the population structure, the aging of population result also brings the serious social question, the old age economic problem also becomes the various countries' serious burden, then has the World Bank to propose three props positions.
But in our country aging of population speed also one of world most serious countries, almost surmounts Japan. Because the government does not take, and send the national annuity not to execute; But retirement pension of the second duty territory, because many enterprise employers may evade, also newly made just now starts off, the result is difficult to predict. Therefore all population take besides the request government and the enterprise should take the responsibility, personally regarding the old age plan and the preparation, establishing the self- solution when needing of the service.
This research takes the government employees retirement pension as an example, analyzing the income and the disbursement relations after its retirement. Again to the government grinds draws up retirement rates the government employees " Defined Benefit " to change " Partial Funding " the conception to perform to analyze. Picking the determination to pay the system is the staff before the retirement, may figure out their own retirement pension, and by the government guaranteed may receive the amount, which earns. But the later government will no longer provide the guarantee, its result will cause the government employees to receive amount of the retirement pension not to increase the determinism.
Therefore acts according to studies makes a trial balance the result, by the government employees salary in the today relatively munificent situation, still had the gap, if changing other future factors, when the condition changed the difference, will cause stability of the retired life even more to endure the worry, therefore early in accordance to, sought the old age stability also has the dignity of life, proposed this article studied conclusion and opinion.
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