Analyzing Taiwan Labor Pension System in Financial Aspect －Comparison between New System and Old System

• Main Authors: Yung-Sheng Lo, 羅永盛
• Other Authors: Kuo, Hsiou-Jen
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/wah6v5

碩士 === 國立中山大學 === 國際經營管理碩士班 === 97 === The system of Labor Pension in Taiwan deeply influences every class of labor and its intention and regulation of retirement system also affects to operation of government financial budget. The study aims to discuss the trend toward fewer children and the population aging which are somehow affecting forward finance perspective of holistic Labor Pension Fund. Especially, we confront an unbalance situation of population structure, how it reflected the contribution income of labor pension fund and its disbursement of pension payment and how it associated to operation of Labor Pension Fund. In addition, the government should be realized how to deal with the development of population in the future, gear up for designing a better supplementary measure. Therefore, the study will be analyzed with aspect of finance on the population aging phenomenon and how birth rate decline affect toward the New Labor Pension System and Old Labor Pension System. Hopefully, the study results can benefit our labor retirement policy. The study results as follows: A. For the trend toward fewer children, in the short term, the evidence shows that it is unclear either on contribution of the New Labor Pension System or Old Labor Pension System. However, in the mid- and long term, the contribution of fund will be gradually affected, beginning to decrease slowly with the contribution. B. For the population aging phenomenon, Old Labor Pension System on payment from fund indicted that incomes are much more than disbursements so it won’t be a burden on Old Labor Pension Fund. On the contrary, due to different payment regulation between New Labor Pension System and Old Labor Pension System, the population aging is irrelevant to disbursement of New Labor Pension.