Cost-Benefit Analysis on Teacher Retirement and Pension System of Taiwan Private University

• Main Authors: Shi-hui Qiu, 邱詩惠
• Other Authors: Yu-ying Kuo
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/86512026877780540872

碩士 === 世新大學 === 行政管理學研究所(含博、碩專班) === 98 === With the changes of social structure, population aging, and changes of consumption patterns, leading to the establishment of the retirement system has become the government must first deal with one of the issues. At present, Taiwan government has established relevance of retirement system on various sectors, but in teacher retirement system, because of teachers to serve the different schools, making teachers has different treatment. Therefore, the question is more concerned about everybody. Although before June, the 98th year of the Republic of China, Taiwan government have revised and improved teacher retirement system of private school. And set up a "Foundation Republic of China private school employee retirement pension fund management committee", the organization managed matter of teacher retirement system of private school, but teachers’ treatment still has a gap. Therefore, the efforts of all parties, finally in June, the 98th year of the Republic of China, pass the new teacher retirement system of private school. This system greatly improved the teacher retirement system of private school, allowing to shorten the gap between teacher retirement treatment of public and private schools, so private school teachers have more security on retirement treatment. Therefore, the main purpose of this study is that to understand the costs and benefits in government, schools and teachers in three different points of view, and then through a cost-benefit analysis methods to estimate or assess which retirement system is the more effective and appropriate implementation. The results showed that, on teacher retirement and pension of private school, however quantitative (cost-benefit analysis) calculation or qualitative analysis, and both showed, the new system has more benefits than the old system. So the new system is the implementation of the policy.