[[alternative]]Decision Making & Calculating Design for Labor Pension in Taiwan

碩士商業教育學系[[abstract]]中文摘要 本研究旨在探討勞動基準法之有關退休規定改制成勞工退休金條例，對勞工有何實質的影響。一方面，透過文獻探討發現其實兩制度皆各有其優劣之處，主要的關鍵在於政府是否有完善的配套措施，如果政府的公權力能夠適時介入，勞工的權益就能獲得較好的保障。另一方面，透過退休金之精算公式及個人試算表的設計，實證結果發現，勞工目前薪資、薪資調整率、工作年資、雇主之提撥率、退休基金之報酬率和勞工退休後可請領的退休金之高低成正比，其中又以退休基金之報酬率之高低為勞工退休後可請領的退休金之高低的最主要的關鍵因素。 關鍵字︰個人試算表，退休金之精算公式。[[abstract]]Abstract This study attended to discuss the influence of labor about the rules of labor pension act based on the change in the retirement aspect of the rules of labor standards act. On one hand, through documents and researches we found there were advantages and disadvantages in new and old systems respectively, depended on whether government can perform complete sets or not. On the other hand, by using strict pension- calculating formula and design of trial balance, the result could show that a retired labor can get more pension when present salary, adjustment ratio, work seniority, employer-providing rate or the reward rate of pension fund increased, especially the reward rate of pension fund did. Key word: trial balance, strict pension-calculating formul