| Summary: | 碩士 === 淡江大學 === 保險學系保險經營碩士班 === 99 === According to the change of the population structure and macroeconomics environment,old social security for aged facing heavily deficit financing in many contries.This paper focus on notional defined contribution in Sweden.Hold the expert interviews to realize the feasibility of notional defined contribution,self-investment and buffer fund applies in Taiwan.
There are some difference phenomenons between Taiwan and Sweden,such as taxable base,population aging and the characteristics for parities.These phenomenons lead national defined contribution to apply in Taiwan uneasily. However,the reform of pension may refer to some characteristics for national defined contribution,for example buffer fund,self-investment and automatic balancing mechanism.Hence,suggest govertment enhance the social capacity to solve system problems. Promote basic pension integration to build basic social safety net.
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