試論年金保險財務負擔問題的解決方式The Alternative Approaches for the Financial Problemof the Pension Insurance

摘要
改革年金制度已成為21世紀當前最大挑戰的政策議題。惟年金保險改革是一項相當困難的工作，不僅涉及觀念的爭論，而且亦會引發街頭的抗爭，迫使政府取消原提出的改革方案。目前許多國家為因應人口老化導致未來退休人口增加這一挑戰，而進行各種年金制度改革，乃提出下列四種解決方式，包括延長平均退休年齡、降低給付水準、提高保險費率及投保薪資費基及調整公私部門年金制度間的角色與責任的移轉等措施，以解決彼等所面臨的年金保險財務負擔問題。事實上，年金保險改革是一件極其不簡單、不容易、不能立即見效的問題課題。因此，各國政府決策者對此一問題尤應加以重視。
關鍵字：年金保險改革、人口老化、平均退休年齡
Abstract
Reforming pension is a policy issue of the biggest challenges of the 21st Century. But pension reform is also a difficult task. Not only does it lead to heated ideological debates, it can result in street protests that force governments to retreat from their needed reforms. So that many countries have responded to the challenges associated with the growth in retired population by introducing changes to their pension insurance systems. Possible responses fall into four main approaches including raising the average age of retirement, reducing benefits, increasing contributions and the contribution base, and shifting responsibility to the private sector. In fact, pension reform has been said to be neither simple, easy or instant. So the government and policy analysts should be very considerable attention in this problem.
Keywords: pension reform, population ageing, the average age of retirement