| 摘要: | 公務人員退休年金制度乃至於年金改革之推行，皆為目前相當熱門之社會議題，於學術上則為橫跨法律、公共行政、社會政策與社會工作、人事制度、文官制度等跨領域的議題，著手該議題研究考量之因素眾多且錯綜複雜牽連甚廣，本文於此試著提出概略的初探。
由我國公務人員制度出發回顧發展歷程，討論公務人員與國家間之法律關係與特別權力關係發展背景，析論與一般私部門公司企業間雇主與勞方僱傭關係之不同，進而導出公務人員退休制度與一般勞工退休制度之差異，不可一概而言。在透過改革讓公務人員退休制度年金保險化之後，公務人員退休年金制度作為老年經濟安全之一環，與我國社會安全制度的建構密不可分，從1995年恩給制到儲金制的改革，到2010年調整所得替代率的修法，此次修法在公務人員退休資遣撫卹法於2017年8月9日公布，都是在回應公務人員退休制度核心的初衷為國家應善盡對於公務人員之照顧義務的最低生活保障原則。
英國公務人員制度作為當代公務人員制度之濫觴，從1854年永業制公務人員制度之設立，到近年經歷多次改革，如公部門人力資源彈性化、1970年代末期英國開始展開接連的以私部門績效、效率導向的原則做公務人員制度改革方向。此外，英國於公務人員退休年金制度方面提出數個計劃，讓不同時期進入體系的公務人員加入不同計畫的做法，提供我國一個截然不同的觀點。
本文希冀透過研究英國公務人員退休年金制度之發展經驗，並藉由文獻分析、以及比較法制政策面臨處理變革之際，是如何去處理危機，為我國未來改革、政策推行可以參考的經驗，俾提供我國公務人員退休年金制度比較之借鏡。;The implementation of the pension system for civil service and even the implementation of pension reforms are currently quite popular social issues. Academically, they are interdisciplinary issues such as law, public administration, social policy and social work, personnel systems, and civil service systems. There are many factors involved in the study and consideration of this issue, and complexity are widely involved. This thesis attempts to give a rough idea.
Starting from the review of the development of the civil service system in Taiwan, we discuss the development background of the legal relationship and "Special Authority Relationships"（Lehre von besonderem Gewaltverhältnis）between civil service and the state, and analyze the differences between the employment relationship between employers and laborers in general private sector companies. The differences in general labor retirement systems cannot be generalized. After insuring the pension system of civil service through insurance reforms, the retirement pension system of civil service, as a part of the economic security of the elderly, is inseparable from the construction of Taiwan′s social security system. From the reform of the superannuation system to the savings system in 1995, to 2010 The amendment to adjust the income replacement ratio. The amendment was announced in The Public Servant Retirement and Pension Act promulgated on August 9, 2017. It is in response to the original intention of the core of the civil service retirement system. The state should fulfill its duty of care, and Minimum living security principle for civil service.
The Britain civil service system is the origin of the contemporary civil service system. From the establishment of the permanent civil service system in 1854, it has undergone many reforms in recent years. The principle of performance-oriented and efficiency-oriented reform of the civil service system. In addition, the UK has proposed several plans for the civil service pension scheme. The practice of allowing civil service who have entered the system at different times to join different plans provides a completely different point of view for our country.
This thesis hopes to study the development experience of the British civil service pension scheme, and through document analysis and comparative legal system policy to deal with the changes, how to deal with the crisis, to provide reference experience for Taiwan′s future reform and policy implementation. The comparison of Taiwan′s civil service pension system. |
