由退撫支出談軍公教退休制度之改革

　　軍公教人員雖僅占勞動人口微小比率，但其退撫支出占政府歲出比率長期相對偏高。84年7月起退撫制度改為政府與公職人員共同提撥準備金之新制。依據精算報告，三類人員財務狀況不一，而退撫新制將有破產之虞。確定給付制存在財務風險、允許50歲或更早即可領取月退休金、提供高的給付水準是造成退撫新制財務問題的主因。本文乃建議：軍公教三類人員之費率應分別訂定；政府應先進行改革始負最後支付保證責任；提高費率已無可避免；採行延後月退請領年齡及適度降低給付水準之節流措施；允許少部分提撥金存放個人帳戶，採行「確定給付制為主，確定提撥制為輔」的制度方式。

關鍵字：退撫支出、確定給付制、確定提撥制、隨收隨付制、部分提存準備制
Reform of Retirement System for Public Servants:Evidence from Retirement Benefits Expenditures
Abstract
Although employees in our public sector account for only a small portion of the labor force, their retirement benefits have claimed a relatively high share of government expenditures. In July of 1995, a new contribution system was established. However, in the long run, this new system will go bankrupt. Reasons for this financial problem include adopting a "defined-benefit" system, paying benefits to those 50 years old or younger, and providing a high level of benefits. In this article, the author suggests the government set different premiums for soldiers and employees in the public sector and in public schools, guarantee payments only after reforms have been made, raise premiums, lower benefits, postpone the pensionable age, and allow participants to move part of their contributions into individual accounts.

Keywords: expenditures for retirement and survivors benefits, defined-benefit system, defined-contribution system, pay-as-you-go system, partial funding system