年金改革對於現代社會來說，並不只是國家財政的撙節開銷或制度層面的修正就能夠使其政策得以順利進行。目前社會整體氛圍呈現了世代對抗的局面，當已退休或屆齡退休者認為自身的利益與所推行之政策產生衝突時，部分民眾選擇上街爭取屬於自身的應得利益，而年輕世代積極對於未來的生活爭取修正的可能故另一部分的民眾選擇了與其抗爭。當雙方無法在改革層面上取得共識時，政府部門該如何面對及因應這些不同的聲音與做出最為妥善或雙方都能接受的方案呢？然而年金改革與法律制定有著絕對的關係，當政策面選擇實行的同時，必然須以法律面作為明文化的限制，透過法規範的穩定性對社會秩序形成可以依循的準則。故本文就年金改革中法制層面的影響及制度的變革作為探討之對象，透過法社會學中歷史層面的回顧與剖析，對於年金改革之必要性做出分析。並以法學研究方法中之比較法使用，以年金改革施行前後針對公務人員之影響做出比較。期能透過本文之研究就法制層面之疑慮論述與分析，對年金改革貢獻一己之力。

In modern society, the austerity of fiscal policy and amendments of system are not enough to implement pension reform smoothly. In recent days, the generation opposition emerges in social climate. Some of the ones who are retired or about to retire went on the street and fought for their vested interests against the reform. On the contrary, young generation fought for the possibilities of reform against the other group. When divergence exists between the two groups, how should government response and come up with the solutions to satisfy everyone’s expectations? Pension reform is related to legislation. Once the policies implements, laws should be the clear limitations of the policies. Stable laws bring a standard of the social order to follow. This study discusses the effects on laws and the system reforms in pension reforms. With the Comparative Method, this study compares the influences on public servants before and after pension reforms. The author expects to contribute the efforts on pension reform with the discussions on concerns of reforms and analysis of data.