台湾地区养老保险制度述评

A Summary of Taiwan's Pension Insurance System

养老保险是台湾地区社会保险制度的核心,其基本内容包括劳工保险、公教人员保险、军人保险、"国民年金"制度等诸多方面。经过多年的发展,台湾地区的养老保险制度已经取得了阶段性成果,但也不乏问题。对台湾地区养老保险制度进行分析和研究,对大陆地区逐步建立与不断完善养老保险制度具有借鉴意义。

The pension insurance is the core of the social insurance system in Taiwan, which includes laborer in- surance, government employees and teachers insurance, military insurance, ＂National Pension＂ system and etc. After years of development, the system has yielded good results, but in the meantime there are some problems existing. The analysis of and exploration into Taiwan＇s pension insurance system is considered to have reference value for our establishment and improvement of the pension system in the mainland.