The Influence of Extend Military Service Years on Military Pension Fund

• Main Authors: LIN,Yung-Hsiang, 林永祥
• Other Authors: 陳國嘉
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/48399646571069265546

碩士 === 開南大學 === 商學院碩士在職專班 === 99 === Military personnel’s pension fund has significant correlation to future cash flows and changes in the military retirees’ retirement incomes. The overall environment of the past few policy changes and human impact makes it impossible to precisely control the military operation of the pension fund. Because of these reasons, effective response strategies can not be implemented to future changes in the environment. In this paper, the theory of the pension fund system is conducted through expert practice interviews and secondary data collection and analysis. Through the application of system dynamics and simulation and the establishment of quantitative models, the paper examines the effects of pension fund management on the service life of military personnel. The main points of this paper include: 1. If there is an extension to the military time serviced by officers and noncommissioned officers or an increase to retirement pensions, the pension fund system’s liabilities do not entirely benefit from these extensions. 2. If there is an extension to the military time serviced by officers and noncommissioned officers or an increase to retirement pensions, these extensions will have profound implications on the morale of those in the military.