The Analysis of Public Servants' Perceived Difference on Corporate Governance of the Pension Fund

• Main Authors: Ting-Hao Chung, 鍾定豪
• Other Authors: Dr. Wen-Hsi Hsu
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/89231122013607144257

碩士 === 國立屏東科技大學 === 高階經營管理碩士在職專班(EMBA) === 98 === Since July 1st, 1995, Military and Civil Service Pension System has changed from the “superannuation or noncontributory plan “ to the “contributory plan “. Ministry of Civil Service Examination Yuan sets up the department, called “Civil Servants Pension Fund Commission” , to manage the pension fund of more than NT$ 580 billion contributed by all public servants. Hence, it is necessary to make a proper management system to manage the pension fund. The purpose of the study is to explore the possibility of the implementation of Corporate Governance into the management of Civil Servants Pension Fund, and the level of Taiwanese civil servants’ perception of Corporate Governance that was based on the basic principles of corporate governance of OECD. In this study, the questionnaires were used to collect the data. The results of the study are as follows: In the six dimensions of implementing Corporate Governance of Civil Servants Pension Fund, the level of civil servants’ approval is not significantly different across gender, educational level and age. The level of civil servants’ approval is significantly different in” respect for stakeholder’s rights and social responsibility” across positions. The level of civil servants’ approval is significantly different in ” protection for contributors”, “the degree of information transparency”, “discipline and communication of management”, and ” respect for stakeholder’s rights and social responsibility” across year of service.