本文從瑞典、德國、日本、美國與智利的年金制度內容與晚近的改革方向中，抽
離出幾項原則為我國國民年金規劃的基礎，分別為普遍保障、基本的給付水準、財務獨立、
以及中長期的財務平衡。普遍保障與財務獨立可由社會保險來運作。關於基本給付水準，在
參考美國中、低給付水準以及考量未來老人沒有子女同居時的居住安排後，我們提出三組老
年給付數值，分別為製造業平均薪資的 24%、33% 與 38%；殘障與遺屬給付則以老年給付為
準予以調整。中長期的財務平衡則以臺灣地區人口結構變遷的走向來修正隨收隨付制的財務
處理方式，而提出「延遲給付」的構想。

　　　　　This paper reviews the recent reformulations of relatively well-
formulated pension programs in Sweden, the United States, Germany, Japan and
Chile. As a result of the discussion, four principles are proposed for the
conception of a national pension program in Taiwn. The first addresses the need
of providing universal protection for all citizens. The second outlines how
benefit should be qualified based on a basic living standard which is by no
means a standard of mere survival. Relating the basic living standard in Taiwan
to the levels of benefit determined by the US social security system, income
displacements of 23%,33% and 38% -- based on the average wage income per
manufacturing worker -- are proposed for a basic old-age pension in Taiwan.
Further incorporating a basic living standard for the functionally disabled and
for orphans, into the program the Japanese program is referred to. The third
principle emphasizes the independence of financing and management. Since the
social insurance scheme proposed locks generations into a mutuality of benefit
and contribution, should be cleared of political interference and risk of profit
snatching to safeguard fiscal soundness, and to ensure rational and efficient
management. The last principle addresses the long-term financial balance of such
a program. The actuarial equations should bring the long-term fluctuations in
age composition into consideration and implement a gradual transition from
family support to public funding and a consequent smooth adjustment in the fee
and payment structures.