李顯峰Lee, Hsien-Feng臺灣大學:經濟學研究所劉邦寧Liu, Bang-NingBang-NingLiu2010-05-052018-06-282010-05-052018-06-282009U0001-2201200906095000http://ntur.lib.ntu.edu.tw//handle/246246/179431台灣社會結構逐漸朝向高齡化、少子化的結構發展。由「養兒防老」到「養老房兒」到「養兒養到老」，一般民眾對於退休後的生活費準備愈來愈覺得重要。尤其在科技進步，醫藥學發達的今天，生技、生化產業已能幫助人類的身體更健康，壽命更延長的情況下，養老退休金是每個人都非常關心的重要議題。研究以兩岸勞動政策與勞工退休金制度為主要研究對象，希望探討（一）台灣地區勞動基準法與勞工退休金條例實施檢討暨勞退自提自選投資工具為雇主與勞工所帶來的隱藏風險。（二）大陸地區新適用勞度合同法的經驗（三）兩岸勞動法令的比較分析。研究結論為： . 勞基法與勞退條例併存下勞工退休金由確定給付改為確定提撥制其提存與投資績效對勞工、雇主及政府都有相當重要的影響。 . 勞基法延後勞工強制退休年齡至65歲及勞保增付展延年金缺乏配套措施造成勞工無所適從高齡失業且難再就業問題。 . 勞基法延後勞工強制退休年齡至65歲致未來五年新進職場畢業生面臨就業壓力。 . 建請政府提升勞基與勞退的提存或投資績效以確保勞工的退休養老生活不致因法令給付責任而成為雇主或政府的惡夢。Social structure in Taiwan changes into a different pace, aging, declining birth rate . Traditionally the "Raising children to support old age" were widely replaced by "Watch your pension from your children " to "To raise and to support children last long", the public being alerted that the issue on the cost of living after retirement is one of the most important task to fulfill. Particularly by the scientific and technological progress and modern development of medicine, biotechnology, chemical and biological industries have been able to help the human beings more healthy and live longer and longer, pensions after retirement is a hot topic for the public. In this study, cross-strait labor policy and labors pension system as the major research subjects, I hope to explore (a) In Taiwan, to review the implementation of the Labor Standards Law and the Labor Pension Act and their performances on pension and investment instruments. (b) To study the mainland region''s new labor contract law, (c) A comparative analysis of labor laws. onclusions of the study are: . In both the Labor Standards Law and the Labor Pension Act the pension under the defined benefit pension has changed to defined contribution system. whose investment performances influenced essentially the benefits and costs of workers, employers and the Government . . Under the Labor Standards Law the mandatory retirement age for workers is extended into 65 and paid 20% more than the averages at Labor Insurance Act, that increases the government outlays seriously. . The Labor Standards Law delays the mandatory retirement age for workers to 65-year-old at later the next five years, so that new graduates would meet the difficult of employment in the workplace. . Suggest the Government enhances the monitoring the labor and labor pension or investment performance to ensure that the labor retirement pension contributions responsible of the Labor Insurance Act, so that it would not become the nightmare of employees, employers and the Government budget.目錄一章 緒論………………………………………………………………………01一節 研究背景與動機……………………………………………………03二節 研究目的與方法……………………………………………………05三節 研究流程……………………………………………………………08二章 台灣的勞動政策與勞工退休制度分析…………………………………09一節 台灣社會人口結構的問題…………………………………………09二節 台灣勞動政策的介紹與說明………………………………………12三節 台灣勞工退休制度的發展歷程……………………………………17三章 中國的勞動政策與勞工退休制度分析…………………………………23一節 中國勞動人口結構的問題…………………………………………23二節 中國勞動政策的介紹與說明………………………………………25三節 中國勞工退休制度的發展歷程……………………………………28四章 兩岸勞動政策比較與勞工退休制度分析………………………………32一節 兩岸勞動法規訂定、執行過程與效果的經濟分析………………32二節 兩岸勞雇關係、勞動契約結構比較………………………………34三節 兩案勞動法令保障勞工退休權益比較……………………………52五章 兩岸勞動契約暨退休金案例之探討……………………………………70 第一節 台灣地區勞工退休金爭議實例研究………………………………70 第二節 大陸地區台商勞動契約暨勞工退休金爭議案例研究……………79六章 結論與建議………………………………………………………………89 第一節 結論…………………………………………………………………89二節 建議…………………………………………………………………91考文獻 中文資料………………………………………………………………………93 英文資料………………………………………………………………………94 網站部份………………………………………………………………………95目錄1.1 台灣地區50歲以上國民主要經濟來源 22.1 民國97年1至8月台灣地區勞工就業年齡分佈表 10 2.2 台灣地區勞工權益的法制化歷程演進 122.3 退休基金三種提撥方式之比較 214.1 兩岸勞動政策主體比較 334.2 台灣地區確定給付制與確定提撥制退休金計劃比較表 544.3 台灣地區新舊勞工退休制度之比較 564.4 台灣勞動基準法與大陸動合同法有關退休制度比較表 63表1 中國國家統計局重新劃分第一、第二、第三產業範圍分類 96目錄1.1 本研究之流程圖 8application/pdf547990 bytesapplication/pdfen-US勞動基準法勞工退休金條例勞動合同法Labor Standard LawLabor Pension ActLaw of Employment Contracts[SDGs]SDG3thesishttp://ntur.lib.ntu.edu.tw/bitstream/246246/179431/1/ntu-98-P93323009-1.pdf