| Summary: | 碩士 === 開南大學 === 會計學系 === 98 === It has been 13 years when January 1, 1997 military pension system was
joining to the new civil service pension system. The contributions of new civil
service pension system were contributed with government and military personnel.
It adopted Defined Benefit Plan and established the civil service pension fund how
to pay .
Currently military personnel pension fund is facing the following issues: first,
the world's population aging impact the retirement system. Second, the retirement
age of military personnel is earlier. There are three decades between the retirement
age of military personnel and the average life of Taiwan people. Third, the
decreasing manpower policy makes reduction of the members of military personnel
pension fund. These problems make affection of the cash flow of military personnel
pension fund. Therefore, it discusses whether military personnel pension fund
adopted Defined Benefit Plan is appropriate or not.
The study adopt Comparative Analysis to analysis the retirement system, and
retirement system will divided into six dimensions to compare with Defined
Contribution Plan and Defined Benefit Plan. It referenced the foreign retirement
system works, then summarized and analyzed the more suitable way of retirement
system payment methods. The main conclusions and recommendations are that
military personnel pension payment methods should adopt Defined Contribution
Plan and recommend to extend the retirement age.
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