由FERS經驗談我國公教體制退休制度改革

　　適用於我國公教體制的退撫新制，近年來引起諸多的關切與討論。就其財務狀況觀之，目前雖無清償問題，但隨著退休人口比逐年增加，自願退休及支領月退金的人口比例逐年上升的情形下，潛在財務壓力不容忽視，因此尋求適度的改革對於制度長久發展格具意義。於1987年開始實施，適用於美國聯邦公務人員的FERS為一多層次退休金制度，混合了確定提撥與確定給付的設計，其辦法架構的精神與改革推動的歷程可作為我國公教體制退休制度改革的借鏡與參考。

關鍵字：軍公教退休制度、確定提撥、確定給付、基金監理

Taiwan Public Pension Reform from Experiences of FERS
Abstract
Multiple-pillar Pension Plan has been a new trend in Pension Reform, among which the Federal Employees Retirement System of the States is one of the paradigms. While reviewing the hidden risk of Taiwan Public Pension System, the article first introduces FERS scheme and factors of its popularity. Suggestions and innovative ideas from FERS experiences will then be presented in the hope that Taiwan Public Pension System will be developed with financial soundness.

Keywords: public pension scheme, defined contribution, defined benefit, pension governance