勞工退休金制度之革新

　　本文主要目的有二：第一、了解英國及澳洲等先進國家之現行勞工退休金制度及其未來發展趨勢。第二、探討我國現行勞工退休金制度及其問題，並就行政院院會所通過之「勞工退休金條例」草案及未來新的勞工退休金制度提出幾點建議，期以作為立法院審查該條例之草案時，及我國勞工退休金制度於未來再次進行改革時之參考。

關鍵字：勞工退休金、個人帳戶制、附加年金制、其他年金制

Labor Retirement Pension Schemes and Their Innovation
　　　　　　　　　　　　　　　　　　　　　　　　　　　　　作者：(Yung-Ming Shiu)
The aims of the paper are twofold. First, the three-tier pension system currently implemented in the United Kingdom and Australia and its developments and prospects are outlined. Second, the existing pension system in Taiwan is reviewed, and some suggestions about the policy system are provided in the hope that a sound labor retirement system will be developed in our country.

Keywords: labor retirement pension, individual retirement account scheme, additional pension scheme, other pension schemes