系統識別號 | U0002-0602200715304800 |
---|---|
DOI | 10.6846/TKU.2007.00188 |
論文名稱(中文) | 台灣勞退新制之分析與評估 |
論文名稱(英文) | Analysis and Evaluation of the New Labor Pension Plan in Taiwan |
第三語言論文名稱 | |
校院名稱 | 淡江大學 |
系所名稱(中文) | 國際商學碩士在職專班 |
系所名稱(英文) | Executive Master's Program of Business Administration (EMBA) in International Commerce |
外國學位學校名稱 | |
外國學位學院名稱 | |
外國學位研究所名稱 | |
學年度 | 95 |
學期 | 1 |
出版年 | 96 |
研究生(中文) | 范美紗 |
研究生(英文) | Mei-Sha Fan |
學號 | 793400051 |
學位類別 | 碩士 |
語言別 | 英文 |
第二語言別 | |
口試日期 | 2007-01-08 |
論文頁數 | 93頁 |
口試委員 |
指導教授
-
林江峰
委員 - 蔡政言 委員 - 李成 |
關鍵字(中) |
隨徵隨付 賦予權 確定給付計畫 確定提撥計畫 |
關鍵字(英) |
Pay-As-You-Go Vesting Defined Benefit Plan Defined Contribution Plan |
第三語言關鍵字 | |
學科別分類 | |
中文摘要 |
有鑑於舊制勞退金制度的諸多缺失,政府於民國94年七月一日推出新制勞退制,以其可攜帶式的設計,來解決勞工在舊制勞退制下不能領取退修金的困境,並且勞工在新制勞退制下,雖然轉換公司,年資依然可以延續。勞工退修金制度影響勞工權益甚劇,必須審慎規劃,所以本研究很深入的對勞退新制作一分析和評估,冀望減輕其對雇主和勞工的衝擊,建立政府、雇主、勞工三嬴的局面。本研究亦對國際間盛行的退修金改革作一探討,也討論一些在退修金制度改革上具領導地位的國家的退修金制度,和這些制度實施的情況,更將勞退新制與美國的401 (k)退修金制作一比較,期望從中得到提供我們政府改進的參考。 對政府的建議有:積極地推辦國民年金,整合公私立年金,成立年金保證基金,延長強制退休年齡,透過立法個人儲蓄和家人扶養。對雇主的建言有:適當地利用勞退新制來作人才留任和提振士氣等凝聚員工向心力的工具。對勞工的建言則有:面對工作環境的改變,應調整心態,了解自己的貢獻度,建立自己不可取代的地位,思考工作的延展性,訓練自己成為可能的外派人員,購買私人年金保險,以補足退休金的不足等。 |
英文摘要 |
In light of the mal-function of the Taiwan Labor retirement system under the Labor Standard Law, the government has launched the new Labor Pension Plan in July 1, 2005 which emphasizes a portable feature of continuity of the length of service for employees who switch jobs. The long-period of vesting retirement under the old labor retirement system is eliminated by the new labor pension system which is expected to resolve the problem that the employees could not receive their retirement benefits after fulfilling the retirement eligibilities. The research analyzes and evaluates the new Labor Pension Plan, and it is focused on mitigating the impact the new plan will bring to the employers and employees in hopes to create a three-win situation for the government, employers, and the employees. The research also studies the trend of the pension reform conducted in the world, discusses the pension systems in the selected leading countries, and compares the new labor pension plan with the 401 (k) in the U.S. in hopes to gain lessons for the government to make improvement. The findings of the study suggest that the government should be more aggressive in launching the Basic National Pension Plan, integrating the public and private sector pension plans, establishing the Pension Guaranty Fund, extending the mandatory retirement age, encouraging personal saving and family support through the laws. It suggests that the employers should properly utilize the new pension plan as a tool for their talent retention and morale boost plans, and it suggests that the employees to face the keen competition with a positive mindset which includes identifying their level of contributions, creating their irreplaceable positions, deliberating their potential for job extensibility, train themselves to become a potential member of the outsourced staffing, and purchasing private annuity insurance policies in view of the expected insufficient retirement fund the employees will accumulate in their personal retirement accounts. . |
第三語言摘要 | |
論文目次 |
Table of Contents List of Tables……………………………………………………………………….viii List of Figures………………………………………………………………………ix Chapter 1 Introduction………………………………………………………..1 1.1 Background…………………………………………………......………………1 1.2 Research Motivation and Objective…………………………………………...2 1.3 Research Scope and Limitation…………………………………………….…3 1.4 Research Methodology and Structure…………………………………………4 1.5 Literature Review……………………………………………………………..7 Chapter 2 Retirement Plans…………………………………………………..9 2.1 Overview………………………………………………………………………9 2.2 Participating in the Employer-Sponsored Plan……………………………….11 2.3 The Global Trends and Developments of the Pension Plans …………………20 Chapter 3 Taiwan’s Employer-Sponsored Retirement Plans……….…39 3.1 The Existing Employer-Sponsored Retirement Plans…………………………39 3.2 Analysis of the Old and New Labor Retirement Plans………………………..46 3.3 Comparison of the New Labor Pension Plan and the 401(k) Plan in the U.S…56 3.4 Government’s Role and Responsibilities in the Retirement System…………..57 Chapter 4 Analysis of the Effects of the New Labor Pension Plan on the Employers…………………………..……………….65 4.1 The Effects on the Employers…………………………………………………65 4.2 Responses from the Employers………………………………… 4.3 Brief Conclusion………………………………………………………………70 Chapter 5 Analysis of the Effects of the New Labor Pension Plan on the Employees……………………………………………71 5.2 The Effects on the Employees…………..……………………………………..72 5.3 Responses from the Employees…………………………………………….…74 5.4 Brief Conclusion………………………………………………………………75 Chapter 5 Conclusion and Suggestions……………………………………..77 5.1 Conclusion……………………………………………………………………..77 5.2 Suggestions ……………………………………………………………………79 References…………………………………………………………………………….91 List of Tables Table 2-1 Features of the Defined Benefit Plan the Defined Contribution Plan………...19 Table 2-2 The Old Age Pension Systems of U.S.A., Japan, Singapore, Germany, Chile, France, Australia, Taiwan in Comparison……………………………...24 Table 3-1 Enactment of the Occupational Insurance and Pension Law…………………40 Table 3-2 Comparison and Analysis of the Existing Pension Plans……………………..44 Table 3-3 Comparison/Analysis of the Old and New Retirement Plans………………...49 Table 3-4 Analysis of the Income Replacement Rates under the Individual Pension Account system (On the presumption that no contributions are made from The employees)………………………………………………………………52 Table 3-5 Comparison of the New Labor Pension Plan and the 401 (k) Plan in the U.S…………………………………………………….…………56 List of Figures Figure 1-1 Framework of The Research..…………………………………………..7 |
參考文獻 |
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