The Study of Military Pension Payment Methods

• Main Authors: Chang Chien-Jung, 張倩榕
• Other Authors: Chen Kuo-Chia
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/99818045917163243120

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.