本文主要分成兩大部分。第一部分旨在從國際比較之角度簡單描述奧國年金制度之特色。該段所採用之分析架構主要係參酌歐盟執委會一份近期所公佈的研究報告，其中所揭示的三大方向包括「目標的適切性」、「財政的永續性」 與「制度的現代化」等是。第二部分則進一步以奧國法制為例，除了介紹其制度之重要內容外，並詳細檢驗該國最近一波的年金制度改革其主要幾個方向:減少給付、懲罰早退休與鼓勵晚退休、加強對弱勢者如育兒的母親等族群的照顧、改革資遣費制度，將其轉化成企業年金等。

　　This paper is organized in two major parts. The first part introduced the reader about the main characters of the Austrian statutory pension system in a comparative perspective. According to the last published report on the topic pension from the European Union, there are three research perspectives such as 1. adequacy; 2. sustainability ; 3. modernisation and so on, should be discussed here. 　　The second part of this paper brings us to have a closer look at the legal framework of Austria. In order to meet the basic needs of any pension system : adequate and sustainable. Especially when facing enormous challenges such as decreasing birth rate or increasing life expectance, in the last few years, the Austrian federal government has worked very hard to initiate waves of pension reform. Efforts such as benefit cut, malus- and bonus system, new measures of new severance pay.