论台湾老年社会保障体系的构建及其借鉴意义  

Analysis to the Construction of the Old Age Social Security System in Taiwan and Its Significance

作　　者：李虎[1,2] 王友富[2] 

机构地区：[1]厦门大学人口研究所,福建厦门361005 [2]重庆三峡学院民族学系,重庆万州404100

出　　处：《西北人口》2012年第4期32-36,共5页Northwest Population Journal

摘　　要：中国台湾地区的人口老龄化大致出现于20世纪90年代,相应的老年社会保障政策亦随之提出,经过多年的改革和完善,至今形成了较为全面的老年社会保障制度体系。这一体系主要包括军人、公务员、教师社会保险制度,劳工保险制度,国民年金制度,农民福利津贴政策、荣民老年津贴政策、敬老福利津贴政策等相关福利制度,及各式商业养老保险,等等。该体系发展至今虽然仍存在不少问题,但也具有诸多优点,值得老年社会保障建设明显落后的中国大陆地区的学习和借鉴,如完善立法、强调政府作用、全民覆盖、层次多样等。In the 1990s,with the population aging appears in Taiwan Region,the corresponding old age social security policy also puts forward,after many years of reform and perfect,it has been relatively comprehensive. This system mainly include military,civil servants,teachers and workers of social insurance system,the national pension system,old age welfare system （such as farmers＇ welfare living allowance,living allowance about respecting the old, etc.）,and various commercial endowment insurance,and so on. This system has many problems,however,no one could deny that it also has many advantages, such as to improve the legislation,stressed the function of government,a national coverage,various levels,etc, all which are worth of learning by the China's Mainland.

关 键 词：台湾地区 老龄化 老年社会保障制度 国民年金 

分 类 号：F840.612[经济管理—保险]