| Summary: | 碩士 === 南華大學 === 國際暨大陸事務學系亞太研究碩士班 === 100 === China'' reform in 1978 has revived and boosted the country’s economic development, and later, the joining of the World Trade Organization (WTO) has brought more impacts to this country through globalization. To cope with demands for economic and political reforms, the government has restructured the personnel system. With the promulgation of “Temporary Regulation of Civil Servants” in 1993 and “Civil Servant Law of the People Republic of China ”in 2005, China has gradually built its civil servant system on a legal basis. Yet since the launch of the “Civil Servant Law of the People Republic of China” various issues have come to the surface and require review and improvement; for example, the different retirement age between men and women, inflexible retirement conditions, financial pressure from retirement pensions, and the set up of personal payment accounts.
As for Taiwan, the government has launched a new retirement pension system in July 1995, and civil servants'' retirement pension budget has been changed from the conventional superannuation system to a contributory pension fund system. Various shortcomings of this new system have also gradually appeared. Furthermore, due to longer lifespans, lower retirement age, increased number of retirees, and prolonged retirement pension payments, the government amended the Civil Service Retirement Act in 2000 by delaying the age for retirement, delaying or extending the monthly retirement pension payments “Civil Service Retirement Act”, rationalizing the retirement pensions, and eliminating the increasing of retirement pensions for those voluntarily retired at the age of 55 as well as restrictions on retirement reappointment. Though the amendment has been completed, liability risks still exist in the retirement pension payment system and the sustainable management of retirement pension funds. To reduce this risk, a second stage of reform is necessary. Analyzing and comparing between systems is helpful for understanding not only directions for future development but also the retirement system of civil servants of China and Taiwan.
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