| Summary: | 碩士 === 國立交通大學 === 管理學院財務金融學程 === 99 === In recent years, there have been the trend towards fewer children and the aging problem in population structure, and the national financial crises in our country. And whether pension funds can offer enough retirement protection through the low cost or appropriation rate depends on the performance of the application of the funds. In order to avoid jeopardizing the funds solvency and ensure the beneficiaries pension profits, pension funds should avoid high-risk investments. However, to diminish the burden of appropriation and avoid the deficiency of funds, pension funds should put the emphasis on the profitability of investments. For the investment strategies, the funds should also be operated and applied to increase the profits. In this case, the consideration of the aspects about the effect of the funds, in accordance with the change of time, has become more and more important.
This thesis, examining the situation in which the operation of pension fund has not be performed well, aims to explore the operating problems concerning the current fund organization, the fund operation and the fund management and supervision. By sorting out and analyzing those problems, the predicaments and illegitimacy of pensions funds will be able to be understood. Also, with regard to the effect of the performance of the long-term fund management, the thesis will offer some suggestions for the related departments as references for handling the operation of pension funds. The methodology is to analyze and explain the annual balance sheets of pension funds, and the run charts of the income and expenditure surplus to probe into the effectiveness of the application of the pension funds. In addition, the thesis will generalize the results of consulting legislators and the investigative reports from The Control Yuan and National Audit Office to make empirical analyses. What’s more, through the consultation and interviews with the interviewees for their professional knowledge, the thesis will further provide the competent authority with specific suggestions to formulate the index for the performance appraisal of funds and to promote the performance of management in the future.
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