隨著人口結構的快速改變，世界各國的年金制度皆在進行改革，以期建立財務永續的新年金制度。臺灣的退休年金制度因累積太高的潛藏負債，基金已提存比率又太低，造成退休基金面臨即將破產的財務危機，但在多年以來的年金改革歷程中，卻仍未建立健全的財務控管機制。本研究以勞保基金為探討對象，進行現金流量試算，評估多元改革方案對勞保基金之財務影響，試圖找出可以達到至少30年以上財務健全的年金改革解決方案，並透過金錢價值比率的分析，找出同時做到世代不均影響最小的可行解決方案。本研究所提出的年金改革建議與健全財務缺口機制可以為臺灣的年金制度提供同時兼具財務永續性和世代公平性的改革方案。

Rapid demographic change has caused a global trend of pension reform. Many countries have adopted different procedures to build new, financially sustainable pension systems. The pension system in Taiwan now faces critical challenges because severe underfunding has caused bankruptcy problems of pension funds. This study proposes a multi-factor reform approach to build a financially sustainable pension system which will maintain at least 30 years' financially adequacy. By examining the cash flows of the pension fund and the money worth ratio, we propose reform solutions to build a financially sustainable system for Labor Insurance in Taiwan. Our approach helps to overcome both financially bankruptcy and intergenerational inequality problems for Labor Insurance and the other pension funds. The findings in this study offer practicable ways to resolve financially problems and provide reform solutions to all of the pension systems in Taiwan.