本研究旨在經由評估勞工保險老年給付之提撥狀況，以突顯勞保老年給付所潛藏之財務危機的嚴重程度，並據而說明關於勞工退休金採勞保附加年金制之主張，其值得商榷之處。研究結果顯示，民國87年底時，勞保老年給付之預計給付義務約為新臺幣2.2兆元，但勞保基金累積餘額僅約新臺幣3000億元(即0.3兆元)，相差達1.9兆元。換言之，若從應計基礎之提撥狀況來看，我國勞工保險之老年給付部分，其財務狀況顯然存有相當嚴重的問題。這意味著，在政策性保險費率不易調高之政治現實下，為了避免重蹈覆轍，勞工退休金新制確實不宜採行屬於「確定給付型」之勞保附加年金制的方式。

　　　　　This research is to study the suitability of riding the private pension on labor insurance given that the gigantic difference status quo embeds between the funding level and projected benefit obligation (PBO) of old-age benefit. The financial condition of labor insurance old-age benefit is analyzed through the evaluation of the PBO and underfunding status. The result shows that the PBO of old-age benefit is about 2,200 billion NT dated at the end of 1998. Compared to the funding level of 300 billion NT, the difference (or deficit) is about 1,900 billion NT. That is, the financial condition of labor insurance old-age benefit is questionable and severely insufficient. The result implies that riding the private pension on labor insurance is infeasible in that political reality gives limited space for raising premium rate.