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    Title: 政府在勞工退休金計劃管制中角色扮演之探討
    Authors: 郭俊甫
    Kuo, Chin-fu
    Contributors: 鄭文輝
    郭俊甫
    Kuo Chin-fu
    Keywords: 勞工退休金
    年金
    管制
    確定給付計劃
    確定提撥計劃
    職業退休金
    pension
    annuity
    Defined Contribution Plan
    Defined Benefit Plan
    Occupational Pension
    Professional Pension
    Date: 1998
    Issue Date: 2016-04-21 17:04:53 (UTC+8)
    Abstract: 摘要
    Reference: 參考文獻
    一、中文參考書目
    王素琴(1998)「勞工退休基金組織及運用概況」,勞資關係月刊,第十七卷第六期,頁364-375。
    王素琴(1998)「勞工退休基金組織及運用慨況」,勞資關係月刊,第十七卷第七期,頁427-431。
    古允文(1997)「台灣地區老人經濟狀況及年金保險需求之研究」,內政部社會司八十六年度研究報告。
    辛炳隆(1999)「勞工退休制度規劃的深度思考」,勞資關係月刊,第十八卷第一期,頁34-41。
    呂理民(1993)「我國企業退休金制度之研究」,政治大學保險研究所。
    巫鑫(1998)「職工退休金之提列與給付-稅務篇」,實用稅務第二八三期,頁22-30。
    林大鈞(1998)「瑞士年金保險制度」(一)~(二),勞工之友第五六六~五六七期,頁24-29,頁28-34。
    林大鈞(1999)「法國年金保險制度」(一)~(三),勞工之友第五七八~五八零期,頁6-11,頁24-29,頁24-27。
    林大鈞(1999)「英國年金保險制度」(一)~(二),勞工之友第五八四~五八五期,頁24-30,頁31-38。
    周淑媛(1998)「勞工退休準備金面面觀-精算篇」,實用稅務第二八三期,頁32-41。
    邱美齊(1994)「我國國民年金制度與財務規劃之研究」,政治大學財政研究所。
    柯木興(1997)「從宏觀面談我國勞基法退休金制度的走向」,壽險季刊,第一零五期,頁2-7。
    柯木興(1998)「社會保險」,中國社會保險學會發行。
    洪瑞清(1999)「我國勞保退休制度之興革」,勞工行政,第一五六期,頁10-15。
    陳月霞、施博棋(1996)「台灣企業退休金概論」,公務人員退撫基金季刊,第二期,頁13-27。
    陳正良(1998)「論勞基法修法的方法、對策及修法內容主張」,勞資關係月刊,第十八卷第一期,頁17-33。
    陳明暉(1998)「新制勞基法詳解-法律篇」,實用稅務,第二八三期,頁10-21。
    陳雲中、王靜怡(1995)「我國國民年金保險財務處理暨其基金運用與管理之研究」,保險專刊,第三十九輯,頁58-99。
    陳寬正、王德睦、陳文玲(1986)「台灣地區人口變遷的原因與結果」,台大人口學刊,第九期,頁1-25。
    郭永雄(1999)「勞工退休制度改革之探討」,勞工行政,第一六零期,頁6-9。
    張世雄(1996)「社會福利的理念與社會安全制度」,唐山出版社。
    黃介良、吳明儒(1996)「三層退休年金體系之建構-因應人口結構老化」(上)(下),公務人員退撫基金季刊,第二~三期,頁41-58,頁2-26。
    黃介良(1997)「退休基金之績效評估-良善管理人原則之運用」,保險專刊,頁27-42。
    詹火生(1995)「人口結構變遷對年金制度之影響」,勞工行政,第八十一期,頁7-15。
    楊瑩(1993)「瑞典年金保險制度的探討」,保險專刊,第三十四輯,頁134-163。
    鄭文輝(1997)「我國年金制度租稅優惠之探討」,租稅改革與財政政策學術研討會,政治大學財政系。
    鄭文輝、吳明儒、陳琇惠、鄭清霞(1999)「台灣年金體制之解析-公、私部門之配合」,台灣社會福利發展-過去、現在、未來學術研討會,台大社會系。
    劉惠玲(1997)「年金保險民營化-智利模式的啟示」,政治大學財政研究所。
    盧政春(1998)「台灣勞工退休金給付之改革」,東吳社會學報,第七期,頁
    313-359。
    二、英文參考書目
    Allen, Melone, Rosenbloom, and Vanderhei(1998), Pension Planning , McGraw Hill International Edition.
    Altman,N.(1992),"Government Regulation:Enhancing the Equity ,Adequacy and Security of Pension Benefits",in OECD, Private Pensions and Public Policy.
    Barr,N.(1998),The Economics of State. New York, Standford, California:Starford University Press.
    Blake(1995),Pension Schemes and Pension Funds in The United Kingdom. Claredon Press:Oxford
    Blinder,A.S(1988)"Why is the Government in the Pension Business?",in Wachter,S.M, Social Security and Private Pensions.
    Bodie,Marcus,and Merton(1988)"Defined Benefit vs. Defined Contribution Plans:What are the Real Tradwoffs?" in Z. Bodie, J. B. Shoven , and D.A. Wie(eds.),Pensions in the US Economy(University of Chicago Press).
    Davis,E.P.(1995),Pension Funds:Retirement-Income Security, and Capital Markets ,an International Perspeciive. Clarendon Press:Oxford.
    Debora J.L,CEBS(1990)Employee Benefit Plans:A Glossary of Terms
    Feldstein,M and Morck, R(1983),"Pension Funding Decisions , Interest Rate Assumptions and Share Prices ", in Z. Bodie and J. Shoven(eds.),Financial Aspects of the US Pension System(University of Chicago Press)
    Frijns and Petersen(1992), "Financing, Administration and Portfolio Management:How Secure is the pension promises?",in OECD, Private Pensions and Public Policy.
    Kessler, D.(1989)"But Why Is There Social Security?" , in Johnson , P.,Courad ,C.And Thomson, D.(eds),Workers vs. Pensioners:Intergenerational Justice in an Aging World, New York:Manchester University Press.
    Kvist ,J.(1992),"Taxation of Pensions in the EC:a national overview" , Kluwer Law and Taxation Publishers, Deventer Boston, Sovac Zeist , .
    Merton, R.C.(1983),"On the Role of Social Security as a Meanas for Efficient Risk-Sharing in an Economy where Human Capital is not Tradeable", in Z.Bodie, J.Shoven, and D. Wise(eds.),Financial Aspects of the US Pension System(University of Chicago Press).
    Rappaport, A.M.(1992), "Comment on Pensions and Labour Market Activity ", in Z.Bodie and A.H. Munnel(eds.),Pensions and the Economy(Pension Research Council and Univefsity of Pennsylvania Press, Philadelphia).
    Schieber , S.J.,and Shoven, J.B.(1994),The Consequences of Population Ageing on Private Pension Fund Saving and Asset Markets.(Working Paper No.4665;National Bureau of Economic Research).
    Schulz, J.H.(1995)The Economics of Aging. Dover, MA:Auburn House Publishing Company.
    Turner and Watanabe(1995), Private Pension Policies in Industrialized Countries(W.E.Upjohn Institute for Employment Research)
    VanDerhei(1994),"Funding Public and Private Pensions" in EBRI Pension Funding and Taxation.
    Word Bank(1994), Averting the Old Age Crisis. New York :Oxford University Press.
    Description: 碩士
    國立政治大學
    財政學系
    86255002
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002000960
    Data Type: thesis
    Appears in Collections:[Department of Finance] Theses

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