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| 文章编号：1672-3104(2003)06-0801-04 |
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台湾劳工养老保险“三重安全网”的探讨 |
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王秋寅, 陈晓红 |
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（中南大学商学院，湖南长沙，410083） |
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| 摘 要： 基于台湾劳工退休保险制度中的问题，提出应构建台湾劳工退休制度“三重安全网”：劳工保险老年给付采用年金给付制；劳工退休准备金改为个人帐户制；积极鼓励劳工购买个人商业年金。 |
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| 关键词： 老年给付;劳工退休金;商业年金;三重安全网 |
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On the reform of Taiwan-s private pension system |
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WANG Chiu-yin, CHEN Xiao-hong |
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（School of Bessiness, Central South University, Chagsha 410083, China） |
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| Abstract: In Taiwan, the elderly payment of the labor insurance has not been changed to pension system, so it is still unsufficient for labors whole life insurance. Due to the unappropriate designed system, labors can seldom acquire the retirement payment of the Labor Standard Law. As to the system which encourages labors to save in order to ensure their elderly life, it is still a piece of white paper. The focus of our research is on how to organize the private pension system and establish the concept which is similar to the “three tier safety net” of the western European courtries. |
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Key words: elderly payment；retirement payment；business pension；threetier safety net. |
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