我國近來對於公務人員「優惠存款」的議論不斷，其出發點主要是造成「福利公平性」以及「財政負擔」等問題，當然也引起公務人員關於「退休保障」以及「信賴保護」的爭執。按理，該項優惠僅是年金制度實施前的過渡措施，且隨著公務人員所得提升以及月退休制度實施之後，其必要性也逐漸消失。由於相關制度實施的特性，使得退休人員有所得替代超過100%的情形，但也由於政治口水戰的結果，令該議題的討論失焦。本文以社會法學理為基礎，將公務人員退休制度定位為整體社會安全制度之一環，並引介德國相關學理為比較，最後則以社會法學之檢驗模式為方法，就相關爭議提出研究與結論。

　　Lately, the“preferential interest rate saving account” for public servants has generated a lot of controversies. Mainly, it causes concerns of“welfare equality” and“financial burden” for government, as well as issues of “retirement security” and “protection of reliance interest” for public servants. Theoretically, this preferential treatment is only a transitional measurement prior to the implementation of a pension system. Its necessity shall subside after the raise of income and effectuation of a retirement pension system for public servants. The unique situation caused some retirees receive income exceeding 100% pre-retirement level. As a result of political altercations, the discussions of issues are off the point. This article shall place the retirement system of public servants as an integral part of social security based on principles of sociological jurisprudence and introduce relevant German theories for comparison. Finally, this article shall apply the test models of sociological jurisprudence to conduct a research and derive its conclusion.