從美國企業退休金制度發展趨勢看台灣勞工退休金之改制

　　退休金制度依其給付性質之不同，可分為確定給付制與確定提撥制，這兩種退休金制度在承擔退休所得的風險上各有優劣不同。過去的二十年中，許多研究發現，在美國的企業退休金制度中，有越來越多的公司採用確定提撥制的退休金計劃。我國勞工退休金制度過去是採用確定給付制，而目前勞工退休金改革新制條例則是採「附加年金制」、「個人帳戶制」及「其他年金制」三制並行，其中「附加年金制」與「其他年金制」仍屬確定給付制，而「個人帳戶制」則屬確定提撥制。本文主要介紹美國企業退休金制度之發展趨勢，並探討此發展趨勢所造成的原因及其對美國勞工退休所得安全性與適足性的影響，更進一步分析目前我國勞工退休金改革新制對我國勞工退休財源之安全性與適足性的影響。

關鍵字：企業退休金制度、確定給付制、確定提撥制、退休所得

The Impacts of Employer Pension System on Retirement Income: the Analysis of the Revolutions in the United State and Taiwan
　　　　　　　　　　　　　　　　　　　　　　　　　　　　Pension research has focused on two major types of pension plans: defined benefit plans and defined contribution plans. The participants of these two kinds of plans face different advantages and risks. Much research and discussion has been devoted to debate which type of plan has better protection for retirement income. Over the past twenty years the trend in private employer pension system in the United States has been moving away from traditional defined benefit plans and toward defined contribution plans. On the other hand, the employer pension system in Taiwan also embarks a new revolution to establish the defined contribution plans for workers. This paper first investigates the impacts of recent pension trend on retirement income in the United State. We further analyze the possible effects of the new pension revolution on retirement income in Taiwan.

Keywords: employer pension, defined benefit plan, defined contribution plan, retirement income