實施老年年金制度已為世界各國之趨勢，也是我國未來社會福利發展必走之路。然而經建會前規劃之國民年金制度方案卻存在諸多問題，非但不符世界潮流，亦不利我國現行社會保險制度之整合，實有重新檢討之必要。鑑於我國並無實施年金制度之經驗，為使未來年金制度能健全發展且永續經營，俾建立真正「老有所終」之社會安全制度，實施老年年金制度宜在既有之基礎上漸進推展，且量力而為。基此，本研究提出階段性實施國民年金制度之新規劃方案，俾供參採。新規劃方案建議以現行勞保年金化做為我國年金制度之基礎，並輔以七十歲以上老人之福利津貼，再整合現行軍公教人員保險，使成為單一制之勞工年金保險制度，俟實施一段期間，再視國家財力狀況，作政策選擇實施全面性之老年福利年金制度，或將其他國民納入勞工保險，使成為單一國民年金保險制度，則我國社會安全制度已邁向福利國家之里程碑矣！不過，如選擇發給老年福利年金，應有妥善之財源規劃（如加稅），否則不宜貿然實施，而以選擇實施社會保險型之全民年金制度，較為穩當可行。

　　　　　It is the global trend to implement the old age pension system. It is also the inevitable way toward the social welfare development by our country in the furture. However, the National pension system scheme by The Economic Planning and Development of The Executive Yuan has long been existing so many problems. It is even incommensurate with the current of the world, and disadvantageous to the integration of the existent social insurance system. Therefore, it must be reexamined.In view of the experience of practicing pension system in our country, in order to develop pension system steadily and perpetuate well, we are obliged to establish a real social security system of "the old procure the care until life's end". Practicing the old-age pension system, we must proceed step by step upon existent basis, and at same time, we must weigh our ability.Based on above stated, this research propose a new scheme for implementing the national pension system for your perusal. The new scheme of pension proposal is based on our country's current labor insurance system, and otherwise supplemented by the seventy years old age welfare allowance system, interating the current insurance system, then an unified labor insurance system can be built. After praticing a period of time, it'll depend on government's financial capability for chosing as a policy factor to practice the old-age pension system, or to inculde the rest of national. Then, our social security system is able to head for the welfare state. However, if we chose to aware the old-age welfare pension, we must have the appropriate financial planning(for example: to add tax). Otherwise, don't randomly chose to practice the national pension system of social insurance. It'll rather be stable and feasible, perhaps.