| Summary: | 碩士 === 國立屏東教育大學 === 教育行政研究所 === 95 === Abstract
This research explores the public service pension system, and to survey the differences between the old and new systems based on the historical background. Proposals of public service pension system are hence offered to establish multiple managing system for the preparatory funds. The conclusions are as follow:
1. the differences in system revolution
Our public service pension system of the Republic of China has been revised four times concerning the compensation pension and life care of the incumbent public servants in early times towards the retiring life quality and stability which is the result of public contributory pension fund.
2. new system confronting finance management stress
Since 1995, the public service pension has been administered under Management Board of Public Service Pension which still confronts the gigantic preparatory fund finance stress.
3. differences betweens the old and new pension systems for retirees
The key differences between the old and new pension systems are the preparatory source, lump-sum pension, public insurance payment in full amount, and preferential interest rate for pension. The new system adopts certain benefit and two-times base amount which still can’t balance the fund.
Therefore, proposals are offered as follow:
1. Our government should emphasize the law revision system which should be examined and revised with the change of times.
2. Our government should combine the advantages of certain benefit and certain contribution to enrich cash discharge.
3. Our government should overall plan the occupation pension to collect pension budget.
Key word：publish service pension system
A government-financed superannuation
Contributory pension fund
MBPSPF management board of public service pension
fund
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