高齡化已成世界性趨勢，老年人口的基本經濟安全問題，各國多以租稅或社會保險的方式加以保障，我國則擬推動國民年金保險以為因應。公共年金保險的權利義務綿亙世代，可否永續經營，財務扮演重要角色，其中，財務處理方式的選擇尤為關鍵。本文由財務面探討年金保險財務處理方式的選擇，特色在於針對國內研議的國民年金保險制度，建立財務推估模型，並模擬分析不同財務處理方式下（完全提存準備制、部分提存準備制以及隨收隨付制）的長期財務收支，包括保險費、保險費率、總財務流量、總給付規模、總收入規模、政府負擔以及累積基金規模等。

Taiwan is now facing an aging population as most of developed countries. In order to secure the economic life of aged people, the government proposes a program of national pension insurance. Because the pension entitlements normally span several generations, the financing method thus plays a significant role as to the sustainability of the system. This paper tries to establish a financing model for the public pension program that is currently under discussion in Taiwan. The simulations and long-term projections under three different financing methods (pay-as-you-go, full funding, and partial funding) are also made respectively, where the outcome items include premiumm, premium rate, total financial flow, total benefit amount, total revenue amount, the fiscal burden of government, and the scale of revenue amount, the fiscal burden of government, and the scaleof the scale of accumlated funds.