國民年金永續經營之道－永不停止的改革Toward a Sustaining National Pension System:Never Ending Reforms

摘要
　　2008年10月實施之國民年金制度，可謂政府第一個對一般民眾開辦公共年金制度，對台灣年金制度建構具有重大的意義。國民年金是一種資產，永續經營的概念，應是以「人民」為主軸，讓民眾持續永久享有年金資產。本文重點將從國民年金制度的時代意義啟始，接著論及國民年金制度內在問題、外在人口、政治、經濟風險，再以先進國家改革路徑，提出國民年金制度永續經營之策略。
關鍵字：國民年金法、國民年金制度、老年、身心障礙及遺屬年金給付
Abstract
　　In 2008 October, the government started to practice the national pension system, it can called the first public pension system to common people, has a great significance for Taiwan’s national pension system. National pension is an asset, the concept of sustaining system should regards “the people” as principal, makes them can continually possessing the pension asset permanently. This article starts with the era significance of national pension system, then discussing its internal problems, external population, politics and economic risks, at last proposing the sustainable strategies of national pension system with advanced countries’ reformative paths.
Keywords: national pension act, national pension system, old age, disability and survivor pension