| Summary: | 碩士 === 國立中興大學 === 財政學研究所 === 85 === The research about conjugating public and private pensions Since
Taiwan is facing the transition of aging population and
declining familyresources to care for the elderly. The
importance of contracting a comprehensive pension system has
gained more recongnition in recent years. The social security
system in Taiwan has not well developed to protect the elderly
from various risks. While the National Health Insurance has
been put into practice since 1995. A national pension scheme is
still in contemplation and may only be implemented in 2000 at
the earliest. From historical perspective, most industrialized
countries have developed generous public or statutory pension
schemes during the late 1950s and 1960swhen the ecomomy grew
fast and the population struture was much younger them now.
However the trend has turned since mid-1970s when the system
began to cut the benefit level in their public pension schemes
while relied more onsupport from the private sector. This paper
aimed to review the recent development of pension schemes in
some industrialized countries and try to makesome suggestion
about the coustruction of the pension system in Taiwan. Recent
development of occupational schemes in most industrialized
courties reveals that increasing importance of the occupational
pension and there is a trend of more tion and toward defined-
contribution schemes.The review of Taiwan''s current two-tier
old-age protection system shows thatgovernment employees have
been well protected, while most laborers were not covered by
dependable retirement scheme. It is found that the predominance
ofsmall firms, lack of social consesus and limited government
capability led tothe low coverage, poor compliance and
wndependable provision of existing mandatory retirement schemes
for the laborers. We suggested that current schemes maintain
private managed and compulsory, while improving coverage and
portability by allowing the choice of defined-contribution
schemes, especiallyfor small firms, and individual retirement
accounts for self-employed.
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