2010-08-252024-05-17https://scholars.lib.ntu.edu.tw/handle/123456789/672691摘要：年金改革是近年來歐美國家社會安全體系所面臨的共同課題。由於人口結構的變遷、年金財務的惡化，使得各國年金體系既有的制度安排已無法延續。在各國的年金改革策略中，其中一項重要的途徑，就是降低公部門的角色與負擔，強化私部門做為年金提供者的角色。 儘管各國既有年金體系的制度模式有明顯的差異，但近年來歐美國家年金私有化的發展相當普遍。本研究選取英國和德國為對象，比較者兩個國家的年金私有化發展。英國的年金體系最早是立基於貝佛里奇模式的理念；德國的年金體系則是俾斯麥模式的代表，兩個國家的年金體系是兩種截然不同的制度模式。英國在1970年代末期保守黨取得執政權開始即進行一連串的年金私有化的改革，到1990年代末期新工黨贏得政權後，仍持續著年金民營化的改革路徑。德國則是在2001年之後才有明顯的年金私有化發展。 本研究的目的，即在釐清兩國年金私有化的背景脈絡與發展歷程，除了探討其年金私有化的政策形成過程，也將比較兩國年金私有化的制度內涵與實務作法，同時分析兩國年金私有化之正反面效果，包括對老年所得保障、政府年金支出、勞動市場與資本市場等方面之影響等。英國和德國的年金體系有不同的制度邏輯和發展脈絡，兩國的政治社會環境也大不相同。本研究透國對於這兩個國家制度的比較，釐清年金私有化發展的動力與挑戰，並對國內如何思考因應年金私有化的議題提出具體的政策建議。 <br> Abstract: Pension reform is one of the common issues facing social security system in different countries in the developed world. Due to changes in population structure and its financial burden, existing pension system in many countries are no longer sustainable. One of the major strategies for pension reform is to reduce the burden of the public sector by placing more responsibility to the private sector. Despite differences in their original design, privatization of pension system has become a common trend in developed countries. This study focuses on the experience in Britain and Germany, to compare their development of pension privatization. The British pension system was built upon the idea of Beveridge Model, while the German pension system was an ideal example of Bismark Model. The policy legacy of their pension systems differ substantially. Britain started a serious of pension privatization in late 1970s when the Conservative gained the power, and the Labor Government, who became the ruling party since the late 1990s, have followed the route. As in Germany, measures to privatize pension system were not conducted until 2001. The main purpose of this study is to analyze the experience of pension privatization in Britain and Germany. In addition to explore the political and social context of the reform, this study also compares measures and practical arrangements for pension privatization. The impacts of pension privatization on older people’s protection, on state finance, and on labor and financial market, will also be discussed. By comparing the process and the impact of pension privatization in these two countries, this study contributes to the understanding of dynamics and challenges of pension privatization. This study will also provide policy suggestions on possibilities of pension privatization in Taiwan.年金年金改革私有化人口老化PensionPension reformPrivatizationPopulation ageing