我國憲法將社會安全列為基本國策之一，與國防、外交、國民經濟、教育文化等並列國家最重要的基本政策。國家負有建立社會安全機制的義務，而各項社會保險、社會救助與社會津貼制度的施行，即為落實上開憲法規範的具體表現。我國基本的社會保險制度，自政府遷台後即開始實施，以職業別區分的各項計畫中，不乏老年給付或養老金的設置，但2008起年實施的「國民年金制度」，則是跨越職業別的社會保險措施，企圖補足非就業或自雇人民的基本保障，使我國的社會保障制度邁向全面性與完整性的目標。如此的規畫理論上應可滿足大部份國民退休所需；然因人口迅速老化與經濟發展趨緩的影響，各類退休基金正面臨著許多潛在的經營危機，同時也擔負龐大的潛藏債務，而有必要進行制度面的改變。職故，本文以「國民年金保險基金」之監督管理制度為中心，探討在制度面上所遭遇的困境，並嘗試提出改革之建議。

Social Security along with National Defense, Diplomacy, National Economy, and Education has been treated as the nation’s fundamental policies, and specifically stated in the Constitution of the Republic of China. The government is responsible for establishing social security frameworks; numerous mechanisms relating to social insurance and social aid applied since 1949 are helping the state to fulfill its constitutional obligation. Almost all social insurances are occupational related, therefore self-employed, housewives or people without employers are excluded from this system. However, the unfairness has been wiped out since the start of the National Pension system in 2008. Theoretically, the safety net may be stronger and more comprehensive; in fact the system is facing certain serious problems, and reform is the only option. This article is tend to pinpoint problems especially regarding the management and supervision of the National Pension Fund, and tries to search for solutions which are feasible and workable.