政策变迁视角下的台湾地区养老金危局分析

The crisis of the social security of Taiwan in the context of policy changes

随着岛内政策的变迁,台湾地区养老金体系得到了不断的发展,目前已经建成了覆盖全民的养老保障体系,是亚洲地区养老保障制度的典范。但在貌似全面和完善的福利体制下却发生了劳工保险濒临破产的危局。从政策变迁的视角深入剖析其中的问题,可以发现劳工保险出现危机的根源,这同样可以为面对养老金可持续性发展困局的大陆地区提供启示和改革思路。

Along with the change of the policies, the pension system has universally covered all in Tai- wan. But in the seemingly comprehensive and perfect welfare system, labor insurance is on the verge of bankruptcy. This paper discusses the changes of policies that eventually lead to the crisis of the social secu- rity.