| Summary: | 碩士 === 臺灣大學 === 政治學研究所 === 98 === The Taiwan Public Service Pension Fund was defined by different levels of government staff and included all. Since the start of this program in July, 1995, it has been questioned in all its aspects, including : (1) the contribution rates of the fund were low for participants, (2) the performance of fund management and operation was inefficient and ineffective, (3) the management and supervision of the fund were parts of the same system, (4) the retirement conditions prescribed in the Government Employees Retirement Law were not explicit, (5) funding by the treasury and the profit guarantee system affecting resource allocation, (6) the final responsibility of paying the pension fund lies on the government, implying a huge amount of underfunded liability, (7) the pension fund covered different kinds of personnel such as military personnel, public servants, educators, and others, but there was no difference in rates for the different retirement conditions, and (8) the questions on the capability, qualification, and professionalism of the members of the management board and the supervisory board.
This study explores the issues of the foundation, operation, and transition of the pension fund as mentioned above, with respect to historical, political, and economical contexts, system functions, organizational structure, and recommendations from other countries. The following are items that should be improved in the future: (1) actively planning for adding different pension fund contribution rates, (2) improving the management and operation of the pension fund in order to effectively increase the performance of operating fund, (3) actively reviewing the management of the pension fund and the structure of the supervisory organization in order to make sure all the members are capable and qualified to effectively improve the operational mechanism of the organization, (4) actively reviewing the national treasury appropriation and the profit guarantee system in order to increase the overall effectiveness of resource usage, and (5) continuously reviewing public servants’ retirement conditions and pension fund rate structure in order to effectively solve the potential liability problem.
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