私校退抚制度改进方案

私校退抚 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 改进 方案 气瓶 现场处置方案 .pdf气瓶 现场处置方案 .doc见习基地管理方案.doc关于群访事件的化解方案建筑工地扬尘治理专项方案下载 —私校退撫制度改進方案— 葉至誠 92.12.08 壹、 前言 退休金制度在今日人口結構老化時,是整福利制度重要的一環。根據實證調查研究,學校教職員亦面臨社會結構的改變,人口老化,經濟消費型態的改變等因素,故在其退休後亦應有完整退輔照應的需要。,陳旭芬,1998,24,因此,學校對於教職員退休後的經濟生活責無旁貸。有民間業者研究指出,一般人為維持必要的生活素養,所需的退休養老金金額約為900多萬元。,盧智芳,1999:72,在民國八十五年二月以前公立學校教師依據原有退休制度,恩給制,的退休金,一般任職三十年其退休金約為400萬元左右,為應老年生活照應的需求而言顯然是不足的。為了能改善此種現象,是以公務人員自84年7月,公校教師自85年2月採取退撫新制,由恩給制改為儲金制。因為這項新制使得服務公立學校教職員退撫照應得以回應成員的需求,並且相當幅度的滿足退休人員的期待。惟該項措施迄今僅達公校教職員,形成公私立學校的大幅落差,是以造成私校優秀師資紛紛轉向公校服務。影響到私校教學研究的永續發展,形成「私校為公校的跳板」,「私校淪為公校教師的培育所」的困窘情況。另外受到政府修正勞動基準法的影響,民國八十八年一月一日起,學校凡非屬教師和職員之其餘成員都列入勞動基準法之適用範圍。渠等之退撫金計算方式,為退休前6個月平均薪資,其退休待遇明顯優於私校教職員。不僅形成退撫照應一校多制,且使私校教職員成為各項退撫照應中的弱勢,值得正視。本文即針對私校教職員工退撫現況提出改進方案,以期建制公允合理且足以永續發展的制度。 貳、問題背景 由於教育資源與社會需求的考量,我國不僅有為數可觀的私立學校,鼓勵私人興學亦為國家的重要政策,是以憲法一六二條及明白揭示,「全國公私立之教育文化機關,一法律受國家之監督。」私立學校之興設,依據民國六十三年十一月十六日總統〈六十三〉台總〈一〉義字第五二0七號令制定公布之私立學校第一條,「為增加國民就學機會,獎勵私人捐資興學,並 私校退撫制度改進方案 謀私立學校之健全發展,特制定本法」及第二條「各級、各類學校,除師範學校、特定學校由政府辦理,國民教育以由政府辦理原則外,均得由私人申請設立。」所以除了師範學校、特定學校應由政府辦理及國民教育學校原則由政府辦理外,其餘學校均得由私人申請設立,在此時私人設校已有明確的法律定位〈陳旭芬,1998,77〉。爰此,私立學校組織制度得於國家的監督下,呈現著,一是依法辦理,二有一致完善的管理和嚴謹規範,以期教育成果品質的確保,整個私立學校除師資不同外,無論教材與課程、教師資格,甚至於學校制度等,多與公立學校相似的特色。以教育性質來分析,我國私人興學多集中在高級中等以上之選擇性教育,也說明了我國私人興學以專門教育居多,依教育部民國九十一年統計資料顯示,我國目前公私立各級學校校數、學生人數及教師人數如下 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 所示。 表1,台灣地區九十一學年度公私立各級學校校數一覽表 獨立 特殊 國國高職專大 小中中校科學學院 學校 合計 公立 2586 701 162 95 3 23 50 22 3642 私立 25 7 133 83 16 55 85 2 406 合計 2611 708 295 178 19 78 135 24 4048 私校 所佔 0.96, 0.99, 45.08, 46.63, 84.21, 70.51, 62.96, 8.33, 10.03, 比例 ,資料來源,「中華民國教育統計」。台北,教育部統計處,民國92年2月。, 表2,台灣地區九十一學年度公私立各級學校學生人數一覽表 獨立 特殊 國國高職專大 合計 小中中校科學學院 學校 867,14253,28143,92 公立 1,894,643 39,017 61,421 237,244 5654 3,502,332 4 4 5 130,22195,70308,23 私立 23,391 89,679 191,061 403,319 146 1,341,753 5 2 0 956,82383,50339,62347,24 合計 1,918,034 252,482 640,563 5800 4,844,085 3 9 7 7 1 私校 所佔 1.22% 9.37% 33.96% 57.62% 88.76% 75.67% 62.96% 2.52% 27.70% 比例 ,資料來源,「中華民國教育統計」。台北,教育部統計處,民國92年2月。, 依表1,2我們知道,私立學校在負擔國家的教育功能上,貢獻不少,尤以私立高中、職及私立大專院校為最,其中私立高中佔高中總校數的45.08,,私立高職佔高職總校數的46.63,,私立專科佔專科總校數84.21,,私立獨立學院佔獨立學院總校數的70.51,,私立大學則佔大學總校數的62.96,,專科階段私校學生人數超過總額五分之四,獨立學院中私校學生數則達四分之三,大學中私校學生人數亦超過六成。在在顯示了私立學校在師範學校、特定學校,軍校,及國民義務教育以外的各級學制,提供了可觀的教育資源與學習空間的重大貢獻。 表3,台灣地區九十一學年度公私立各級學校教師人數一覽表 獨立 國大國高職專 小中中校科學學院 合計 公立 103172 48533 19904 11047 115 4269 13254 200294 私立 1128 1816 13282 13306 47758 565 12497 5164 合計 104300 49098 32401 16211 1931 17551 26560 248052 私校 所佔 1.08, 1.15, 38.57, 31.85, 94.04, 75.68, 50.1, 19.25, 比例 ,資料來源,「中華民國教育統計」。台北,教育部統計處,民國92年2月。, 依表3也顯示出,私立學校在師資方面的用人成本並不下於公立學校,特別是私立高中職、專科、獨立學院及大學,私校在人事成本上的支出,相當可觀,對於國家的教育成本的支出分攤了相當多的責任。由這些資料可見,我國私立學校對於我國國民教育以外各級學制,貢獻相當多的心力、財力,也減輕政府對於教育經費支出,更為國家培育了不少的優秀人才〈陳旭芬,1998,89〉。儘管如此,公私立學校於教育資源的懸殊差距也是不爭的事實,此種情形不單影響私校的辦學成效,並且嚴重困窘私校服務師長的士氣。曾在民國八十五年至八十七年出任教育部長的吳京先生也承認,對於公私立學校,「我們政府以往並沒有以一視同仁的態度來看待。2 私校退撫制度改進方案 公立大學學生平均可享受到的教育資源是私立大學學生的八倍半,但私校的學費卻是公立的兩倍半,也就是說,公立大學學生使用的教育資源大致是私校學生的二十倍,這實在不公平。」,陳旭芬,1998,89,公私立學校長期以來教育資源差距所產生的嚴重落差。為了正視上述現象,教師法於民國八十四年八月九日經總統以華總,一,義字第五八九:號令公佈實施,即採取「公教分途、公私合一」的精神,依據該法第三條所示,「本法於公立及已立案之私立學校專任教師適用之。」依據教師法的原旨於建立退休撫恤制度,應讓私校教師享有和公立學校擁有同樣的退撫照應。以回應憲法第一百六十五條,「有關國家應對於從事教育、文化、藝術工作者之生活予以保障,並視經濟發展情形隨時提高期待遇。」之規定精神,用以平衡公私立學校教師待遇福利,確立「公私合一」之教師 管理制度 档案管理制度下载食品安全管理制度下载三类维修管理制度下载财务管理制度免费下载安全设施管理制度下载 原則,也促成之私立學校教師退休撫卹制度進一步改革的契機。教師法第二十四條述明,「教師之退休、撫卹、離職及資遣給付採儲金方式,由學校與教師共同撥繳費用建立之退休撫卹基金支付之,並由政府負擔最後支付保證責任。儲金制建立前之年資,其退休金、撫卹金、資遣金之核發依原有規定辦理。教師於服務一定年數離職時,應准予發給退休撫卹基金所提撥之儲金。前項儲金由教師其學校依月俸比例按月儲備之。公私立學校教師互轉時,其退休、離職及資遣年資應合併計算。」至此,私立學校教師之退休、撫卹,稍有明確之法律定位。但是,公私立學校分治由來已久,單靠上述教師法之公布,即要求在短時間內能二制合一,仍有許多問題待克服與解決,而最大之困擾乃是財源困難的問題。 現行私校教師退撫制度,無法與公立學校同等級教師一般享有月退休俸及優惠存款利率之權益,致使晚年生活堪慮。服務私校卅多年者若一次領退休金,再放銀行定存,以現行銀行利率,每月所得尚不足兩萬元,同樣服務於公立學校卅年以上者,如領月退俸,其本俸加上保險費優惠存款百分之十八的利率,每月可得六、七萬元,即是一次退休,所得給付以優惠存款利率計算,每月所得亦與此數不相上下。同樣奉獻教育卅多年,晚年的生活待遇卻相差三倍之多,政府官員常強調,「教育無公私之分」,但退休待遇卻有天壤之別,是今日多數服務私校教師期盼轉入公校的主要考量。為正視並回應教師法旨意,教育部於民國八十六年三月邀集政府部門、學者專家、私校代表共計二十二人,組成「教師退休撫卹資遣條例」研修小組,研議該制度的落實,期能訂定一體適用的教師退撫制度,以引導教學品質,提升教師專業化及卓越化的法令條文,以落實教師法中明定,「教師法適用之範圍包括公私立學校合格教師,教師之退休、資遣、撫卹、離職另以法律定之,並採取儲金制。」但法案無法於行政院審議通過,其主要原因是現行公教人員退撫基金的潛藏性負債高達3300多億元,私校教師納入該制度將擴大負債危機。 3 儘管如此,本文企圖建置公私立教職員工同仁具有相近的退撫給與,除係考量退休照護議題已儼然成為先進國家推動社會福利的意旨之外,尚且存有後列主要意義, ,一,打破過去公私立學校的不公平待遇,伸張社會公允。 ,二,重建合理的制度,使教改不只是口號,而是一種實踐。 ,三,私校同仁生活得到保障無後顧之憂,自然得以不再汲汲於往公立學校推移,藉由安 定教學將裨益私校的教學環境及品質提昇,以培育優秀青年學子。 美國教育學家赫金斯,Robert•M•Hutchins,曾說,「要有好的學校,必須有好的教師,要有好的教師,必須改善教師待遇。」待遇的內涵包括多種,如以馬斯洛,A•H•Maslow,前期所提出的需求層次論而言,即分別生理的、安全的、認同感的、尊榮感、自我實現等五種需要來看,薪資是屬於滿足生理的需要,而退休撫卹給與則是滿足了安全的需要，是一種相當重要穩定人心的制度,依據美國國家企業會議,The National Industrial Conference Board,於一九七四年對於影響員工工作情緒的七十一個因素中對於保險及養老金辦法,有百分之三十六點六的人認為是影響工作最重要因素,許濱松,1981,131,,其重要性與必要性可見一斑。而我國之公教人員,因政府對於在職退休或撫卹之公教人員,依公務人員退休法、公務人員撫卹法、學校教職員退休條例、學校教職員撫卹條例等各項法規予以照護,雖未必能使已退休公教人員或亡故之公教遺族之晚年生活富足無憂,但已較一般私人企業之退休員工,優厚很多。但長久以來,我們的制度對於一群同樣從事教職,但身份既不能歸屬公立學校之教師,漠視甚久，依劉興漢、黃春枝八十一年之「輔導私立高級中等學校健全發展之研究報告」所作問卷結果顯示,為私校教師認為亟待重視的,分別為, ,一,保險與退休、薪給與學術研究費及進修應比照公立學校,以示公平之精神。 ,二,政府對教職員之福利應予保障。 ,三,公私立學校間之任教年資應可互相採計。 ,四,退休撫卹之保障為私校教師所最迫切且視為首要興革改善部分。 參、私校退撫制度的發展歷程 我國私立學校教師之退休撫卹制度,原來是由各個私立學校自訂規章自行依財力來支付,可是因為各個私立學校財力不一,對於老師退撫權益保障程度有別,造成私立學校教師惶恐不安之情緒,也對私立學校經營者造成困擾。經過中華民國私立教育協會等私校代表不斷努力與教育主管機關爭取,終於在民國六十九年八月八日突破重重困難,由 總統公布「私立學校教4 私校退撫制度改進方案 職員保險條例」,內容完全比照「公務人員保險法」,並由國庫負擔最後交付保證責任,此項福利措施為私立學校同仁帶來極大之保障與鼓舞。但是僅只有私校保險於教職員退休時,提供的養老給付之保障,最高為三十六個基數的給付,,就生活照應而言仍有不足。因此,於八十年十二月十二日立法院三讀通過「私立學校法第五十五條修正案」,揭示私校得共同籌集基金以辦理退休撫恤資遣事宜,依據上開法規於八十一年八月正式成立了「財團法人中華民國私立學校教職員工退休撫卹基金管理委員會」,統籌辦理私立學校教職員工退休撫卹的所有作業程序,也為私校教師權益的保障,跨出重要的一大步。至於私校教職員工退休及撫卹經費則由各私立學校學生學費百分之二,並連同各私校董事會相對提撥學費的百分之一來支應。 因考量國民預期壽命的延長,家庭結構的變動,社會價值得改變,使得公立學校教職員的退休撫恤制度比照公務人員於八十五年二月起由原本的恩給制改為儲金制,以利退撫給與的增加,裨益安養晚年生活。此項政策於八十四年八月九日教師法頒行實施時,基於「公教分離,公私合一」精神,於該法第二十四條所揭示,「教師之退休、撫卹、離職及資遣給付採儲金方式,由學校與教師共同撥繳費用建立之退休撫卹基金支付之,並由政府負擔最後支付保證責任。儲金制建立前之年資,其退休金、撫卹金、資遣金之核發依原有規定辦理。教師於服務一定年數離職時,應准予發給退休撫卹基金所提撥之儲金。前項儲金由教師及其學校依月俸比例按月儲備之。公私立學校教師互轉時,其退休、離職及資遣年資應合併計算。」準此,教育部爰以成立「教師退休資遣撫卹條例草案」專案小組,研商公、私立學校教師一體適用之退休資遣撫卹法律,並於八十八年八月五日將「教師退休資遣撫卹條例」草案陳報行政院審查。復經行政院交人事行政局主政,經該局徵詢相關機關意見後,於八十八年十月二十九日函覆教育部,對於私立學校教師依據教師法實施儲金制退休撫卹基金之設置、管理與財務,就各機關所提意見,再作研酌。教育部於八十九年一月三日召開「教師退休資遣撫卹條例」草案專案小組第16次會議,經研商決議委託辦理「教師退休撫卹基金精算專案」,精算結果,私校單獨設立基金之提撥率為18.1%,公、私立學校合併設置則為19.3%,並於九十年二月十九日提專案小組第十七次會議,建議,私校退撫基金設置問題,應參酌精算結論及建議,再作政策評估。因此迄今,雖然公立學校教職員已經於八十五年二月一日加入公務人員退休撫卹基金,採共同提撥儲金制。但是,現行私立學校教職員工退撫制度,係依據私立學校法第55條,修正條文第58條,規定,於八十一年八月一日成立私立學校教職員工退休撫卹基金,採行公立學校舊制確定給付制。形成公私立學校教職員於退休撫恤制度上有著明顯的落差。 就公私立學校教師退撫制度的整併作為存在著如下問題,,經建會,2002, 5 ,一,公立學校採行共同提撥之退撫新制,由教師及政府按35%與65%分擔,,私立學校則仍 停留在類似公教人員之退撫舊制,由學費的2%及學校董事會1%撥付,,與教師法明訂 之教師退撫制度,共同提撥儲金制,不符。目前全部公立學校均依法令加入公務人員退 撫基金,但同時卻未強制私立學校教職員工加入私立學校教職員工退撫基金。 ,二,公立與私立學校教師,由於僱主、薪資報酬,以及其他勞動條件並不完全相同,但這些 因素卻與退休制度的規劃設計有密切關係。要以同一制度套用在勞動條件不同的對象 上,其相關權利與義務必需有統整性的釐清。 ,三,目前不論是公務人員退撫基金,或是私立學校教職員工退撫基金,兩者均潛藏長期財務 虧損等相關問題。體制的合併,雙方體質一定要好,才有可能產生良性的效益,否則不 管是私校教師加入公務人員退撫基金,或是全體老師分別退出原有基金,再共同另創一 個基金,均很難期待其成功機率。 ,四,由於公務人員退撫基金本身,仍然存在許多需要調整改善之問題,例如現行提撥率與所 需成本費率相去甚遠、寬鬆的月退休金給付條件,對工作倫理與世代公平性有不良影響 等,須就制度面加以檢討,因此,現階段若要將私校併入公務人員退撫基金,將使問題 更趨複雜。 植基於上述諸多因素,是以本文期能將職業年金制度的精神導入私立學校,藉以提昇私立學校教職員工退休撫恤福利。 玆就公私立教職員退撫制度之流演陳述如表4。 表4,公私立學校教職員退撫制度流演一覽表 類別 公 立 學 校 私 立 學 校 時間 內容 民國三十三年 公教人員退休撫卹條例 1. 無統一規範,無強制辦理 1. 公務人員及公校教師適用 2. 各校自依財務衡酌辦理退撫給與 2. 採取恩給制 6 私校退撫制度改進方案 民國八十一年1. 私立學校法54、55條修正,確立私八月一日 校教職員工參採公校建立恩給制之 法源 2. 成立私校退撫基金 :1: 民國八十四年1. 教師法頒行 八月九日 2. 公私立學校教師依法採取相同退撫給與 民國八十五年1. 公校教職員退撫金採儲金制。 1. 私校教職員工仍實施恩給制 二月一日 民國八十五年1. 公私立學校教師年資併計 1. 公私立學校教師年資併計 十月四日 民國八十八年 1. 公私立技工工友適用勞基法,於退休金給與依該法標準發給。 一月一日 民國八十八年1. 公教人員保險法頒佈 五月二十九日 2. 公私立教職員於保險法中得於養老給與上享有一致標準。 備 註 1. 恩給制,不需要退撫受益人繳納費用,由政府或學校逕自撥付經費於當 事人退撫事實發生時,提供退撫金。 2. 儲金制,由當事人按月繳納費用,並由政府或學校撥付部分經費於退撫 事實發生時領取退撫金。 ,資料來源,作者自行編製, 7 肆、私校退休制度簡述 我國目前私立學校共計有四:六所,在私立學校教職員保險制度尚未建立前,有關各校教職員之退休撫卹事宜,均係依照各校財力建立不同內容之退休撫卹制度,私校教師退休撫卹保障差異極大,與公立學校相較更是明顯不足,為了能使從事教育工作者安心工作,並對於私校學生的受教權有更加明確的保障,政府遂逐年的建立了以下措施,以縮短公立及私立與私立學校間之差異,茲分述如下, 一、私立學校教職員保險制度 依照民國六十九年八月八日 總統令公布「私立學校教職員保險條例」及六十九年九月二十九日由教育部與銓敘部會銜發布「私立學校教職員條例施行細則」,比照公務人員保險來辦理私立學校職員保險。由政府、私立學校及教師按比例相互提撥,以為私校教師福利之保障。究其被保險人的退休養老給付及發生死亡事故的相關規定,述明如下列諸項, ,一,就參加資格言,其限制為私立學校編制內有薪給、專任且年齡未滿六十五歲者,始可 參加。 ,二,就年資計算而言,以參加私校保險,自該保險效力開始起算,至於參加其他保險之年 資則不併計。 ,三,就請領養老給付規定,必須依據退休法規或銓敘部核備有案者。 ,四,依各校之單行退休法規辦理退休,並繳付保險費滿五年以上者,始得請領養老給付, 若為其他原因離職退保者,不得請領。其給付標準,單位為投保俸給,, 1. 參加保險年資滿五年者,給付五個月。 2. 參加保險年資超過五年者,自第六年起至第十年每超過一年增給一個月。 3. 參加保險年資超過十年者,自第十一年起至第十五年每超過一年增給二個月。 4. 參加保險年資超過十五年者,自第十六年起至第十九年每超過一年增給三個月。 5. 參加保險年資超過二十年者,給付三十六個月。 而所謂法定退休要件如下, 1. 自願退休,包括任職五年以上、年齡滿六十歲者。但有體能限制者,不得低於五十五歲 ,比照公立學校規定,。或任職滿二十五年者。 2. 命令退休,強制退休,,任職五年以上,有下列情形者應命令退休, ,1,年滿六十五歲。 8 私校退撫制度改進方案 ,2,心神喪失或身體殘廢不堪勝任職務者。 ,五,給付方式,養老與撫卹給付為一次金給予。 ,六,被保險人發生死亡事故時,如係因公死亡者,給付三十六個保險月俸額,如係因病或 意外死亡時,給付三十個月俸額的死亡給付。 二、現行私立學校教師退休撫卹制度 依民國八十年十二月三十日總統令修正公布之私立學校法第五十五條規定「私立學校董事會應訂定章則,籌措經費辦理有關私立學校教職員之退休、撫卹、資遣等福利事宜,該章則應報請主管教育行政機關核備。依前項章則訂定退休金、撫卹金之給與標準達公立學校規定之學校,每學期得報請主管教育行政機關核准於學費百分之二以下另酌收教職員工退休、撫卹經費,連同董事會及學校相對提撥學費百分之一以下之經費,共同成立私立學校教職員工退休撫卹基金,此類基金之建立,如有不足數,主管教育行政機關應予以支應。報准於學費百分之二以下收取之退休、撫卹經費,應分年依百分之零點五比例逐步達到百分之二之標準,並專戶儲存不得流用,未依規定辦理或予流用者,主管教育行政機關應即監督追回並停止繼續收取退休、撫卹經費。退休、撫卹給予與高於公立學校標準者,高於標準部分所需經費,由董事會及學校自行負擔。但主管教育行政機關應予獎勵。主管教育行政機關應會同行政院有關部會輔導成立全國性私立學校教職員工退休撫卹基金管理委員會,由私立學校董事會、教職員工及有關行政機關代表組成,並向法院登記為財團法人,以統籌基金會之收取、提撥、管理、運用,此項基金之建立及其管理運用辦法,由中央主管教育機關定之。」,依上開規定,於民國八十一年八月成立了財團法人中華民國私立學校教職員工退休撫卹基金管理委員會,該會之基金來源、任務分述如次, ,一,基金來源 1.私立學校依學費之一定標準收取及董事會與學校相對提撥之教職員工退休撫卹經費。 2.基金之孳息及運用之收益。 3.私立學校之捐贈。 4.私人、團體及法人之捐贈。 5.政府之補助及其他經政府核定撥交之款項。 6.該財團法人財產總額新台幣壹千萬元整,由全國私立學校捐贈。 ,二,基金會之任務 1.關於基金收支與保管之監督、考核事項。 9 2.關於基金運用之審議、監督及考核事項。 3.關於基金年度預算、決算之審議事項。 4.關於私立學校教職員工退撫案件給付數額之複核暨其有關之規定、釋疑與聯繫事項。 5.其他有關基因收支與運用之審議事項。 在我國私立學校教師退休制度裡有一些主要的規定,這些規定是有關於私校教職員工退撫基金支付退休金、撫卹金之對象及私立學校教師退休金、撫卹金之種類,還有私立學校教師退休金、撫卹金之給與標準。包括, 1.私立學校本身要有相當的配合度,由於未事先提存退撫基金準備,所以退休撫卹給與只能採行公立學校教師一次退休金給與標準與方式。 2.同法並規定私校退休、撫卹給與高於公立學校標準者,高於標準部份所需經費,仍應由私立學校董事會負擔。 3.基於退撫基金動支公平性之考量,參加退撫基金之私立學校,其董事會所定退休撫卹辦法中,關於教職員工退休、撫卹之要件及給與一定的標準等,均參照公立學校關規定訂定。 伍、公私立學校退休制度之差異 依據私立學校法之規定,我國私立學校教職員工之退撫已經於八十一年八月一日正式成立基金。退休撫卹制度的演進,由於時空的轉變、觀念的變遷及財政的惡化,紛紛由「恩給制」轉變成「儲金制」,基金制,,而政府與雇主的角色也逐漸由「主導」轉變成「輔導」,而這種改變,不僅我國如此,也是世界各先進國家不得不面對的趨勢。公校配合公務人員自八十五年二月起實施儲金制,形成公私立學校教師退休撫卹所享有的給與差距拉大。 依據現行公立學校退撫制度而言 ,一,基金來源,本薪加一倍之8,-12,,現行以8.8,提撥,,其中自繳35,,政府撥繳65 ,。 ,二,退休方式 1. 一次退休,每滿一年1.5基數,最高53基數,106個月本薪,,教師或校長滿35年,擔 任30年教職,逆算五年連續任教師或校長,可增核基數,但最高以60基數,120個月 本薪,為限。 10 私校退撫制度改進方案 2. 支月退休金,每年2,,最高給予得增至70,,。 3. 55歲時自願退休,一次加發五個基數。 ,三,滿35歲或45歲自願離職,發還本人及政府撥繳之基金,另加台銀存款利率利息一次發還。 惟目前私立學校教職員工退休給與為, ,一,以本薪，本人實物代金。 ,二,年資最高30年,一次退休金最高61基數,教師可增核至81基數。,非屬儲金制,仍屬 恩給制, ,三,無支月退休金制度。 ,四,無法併計服役年資。 ,五,技工、工友、駐衛警除依本規定給與外,如低於勞動基準法標準,仍應由學校補足其差 額。 私立學校與公立學校教師之退撫制度,特別是公立學校教職員於八十五年二月一日起施行退撫新制以來,使得公私立學校的差距更加擴大,此外,一些公私立學校之區別待遇,差別甚鉅,而這也造成大部分私立學校多數優良教師,在取得合格教師資格後,往往期盼經由各式各樣甄選,往公立學校流動之主要因素。其間之差異,略如下述, 一、公教人員優惠存款, 不願支領月退休金的公立學校退休教師,均得於經該機關開立證明後對於其所領得之一次退休給付及公保養老給付,於台灣銀行以年息百分之十八之年利率支息,以大專院校教授退休最高薪給七七:元計或高中〈職〉一般教師退休最高薪級六二五元計,每月實領之優惠存款利息,幾與其在職薪俸相去不多。然而此項優惠,私校退休教師卻不能享有。 二、退休教職人員三節慰問金及濟助金, 公立學校退休教師之遺族於每年三節〈中秋節、端午節、春節〉平均可得享有三千元之首長慰問金,另外如於民國六十八年以前退休後生活有特殊困境的教師,經過學校查證屬實並報請主管機關審核同意後,每年年節發放二萬二千至二萬四千元之三節濟助金,而私立學校的退休教師卻沒有。 11 三、教職人員月退休金, 私立學校退休撫卹辦法規定僅得支領一次退休金,較之公立學校教師服務滿十五年符合退休條件,而年齡在五十歲以上,即可請領月退休金,享受到「活多久、領多久」之保障,可謂相差很多。 四、教職人員其他現金給與之補償金, 公立學校教職人員於民國五十九年七月以後至八十五年二月一日前退休或具有在職年資而合於規定辦理退休、撫卹、資遣者,依規定得依其一次退休金基數之百分十五,分三年發放補償金。此項給付亦為私校教師所沒有。 五、教職人員撫慰金, 公立學校教職人員於支領月退休金或兼領月退休其間死亡 ,可另支給遺族一次撫慰金。 六、退休教職人員子女教育補助費, 凡是公立學校支領月退休金之退休教職員工,如果仍有在大學以下就學讀書之子女,就可比照現職之公教教職員工,請領子女教育補助費。 相較這些差距,如果進一步參採教師法對教師退撫之規範,則可揭示如下精神, ,一,公立及已立案之私立學校專任教師適用之。 ,二,教師之退休、撫恤、離職及資遣採儲金制,建立前年資,依原規定辦理,建立後,於服 務一定年數後,離職則發給提撥之儲金,儲金由教師及學校依月俸比例按月儲備。 ,三,公私立學校互轉,年資合併計算。 ,四,施行日期應俟「教師退休撫恤資遣條例」頒布後。 由於政府尚未依法訂定「教師退休撫恤條例」,以致於私立學校教師於退休、撫恤、資遣上給與,相較於公校有相當大的落差,影響私校教師留校服務意願,致優良師資易流向退撫條件較優渥的公立學校。 私立學校教師的待遇及退撫制度較諸公立學校相差甚多。雖然教育部於民國八十九年修正公佈「私立學校法」第五十八條規定,允許私立學校可在學費以外,為了籌集做為私立學校教職人員退休撫卹基金,可以多收百分之二的學費,私立學校董事會相對提出百分之一,但是到目前為止,私立學校教師退休後還仍不能支領月退休金。撫卹部分,遺族也只能一次撫卹金,12 私校退撫制度改進方案 對於私立學校教師的老年安養缺乏充分保障。此外,附加利益也不足,私立學校附加利益則由各校視其經費自訂標準,也因標準不一致,體質較弱學校甚至完全闕如,甚至毫無保障可言,不如公立學校除了本薪、加給及津貼,尚且包括,享有結婚、生育、子女教育、福利互助、及喪葬補助費等附加利益。 陸、規畫構想 退休金制度,需要有適當的目標,可行的方式及確實的財源等各因素相互配合,才得以辦理完善,使員工體認到雇主對其福利的照顧,進而努力工作,創造企業利潤,促進社會繁榮。同樣地,教師若也能享受完善退休福利,使其情緒穩定,努力教學,造就未來的棟梁,促進國家發展。以下遂就私立學校教職員工退休金制度,適當目標的訂定,選擇可行的方式及確實財源的聚積等項目,逐一討論。 一、年金制度的導入 年金制度的實施已儼然為先進國家在社會安全體制下的重要作為,近年各國年金制度發展趨勢可歸結如下, ,一,以基礎年金、職業年金及自願性保險與私人儲蓄構成多層次保障, ,二,由於多數國家之年金制度均存在許多問題,世界銀行乃針對各種弊端,提出一套年金制 度的建議,該建議之主要理念為,,符寶玲,1997,287, 1.老人經濟保障制度應採多層次之體系,multipillar system,,更精確的說,應可考慮採行 三層老年經濟保障體系,three pillars of age income security system,,,1,第一層, 係為強制性公營層次,此一層次僅以消除老年人之貧窮和保障各種不確定之風險為目 標,而為達此層次所得重分配之目的,世界銀行主張以量能課徵之「稅收」為主要財源, ,2,第二層,為強制性民營層次,係以儲蓄為主,由於個人以可由第一層制度獲得基 本的保障,故第二層不再有所得重分配之機制,個人由第二層獲得之給付完全取決於其 繳費之有無及多寡,,3,第三層,為自願層次,由於已有第一及第二層次之強制年金制 度,民眾老年經濟生活已獲得相當之保障,故第三層次係以自願參加為原則。 2.老年經濟保障制度應具備重分配,redistribution,、儲蓄(saving)及不確定風險之保障 ,coinsurance,等功能。 3.「重分配」功能旨在消除貧窮,提供基本生活保障,「儲蓄」則係用於均衡個人不同人生 13 階段之所得,至於「不確定風險之保障」功能,只對老年時期各種意外事故,如身心障 礙、死亡等,提供經濟保障。 4.為使制度有效發揮預定功能,「重分配」與「儲蓄」之功能應以不同制度加以區隔,但「不 確定風險之保障」之功能可存在在每一制度內。 5.發展老人經濟保障制度,不應妨礙經濟之發展,而應兩者並重。 ,三,年金財務處理因應人口老化,逐漸由隨收隨付制改為部分提存準備制, 由於「隨收隨付制」的財源籌措是以納稅的「能力」大小為課徵依據,亦即所謂能力原則,,因此使的年金的給付領取與相對應的繳費之間,無論是同代間或代際間,其關聯性薄弱,因此,隨收隨付制本身具有濃厚的「福利」特質。反觀「提存準備制」之財務規劃,其課徵邏輯為「受益」原則,受益者被保險人本身,因此納費者之繳納意願較高,故其基金型的年金性質較近似於「保險」而非「福利」,一般而言,採行隨收隨付制的結果,制度創立後的第一代後保障者因無需承擔上一代的給付責任,故獲益最大,但隨著制度之日臻成熟以及人口之老化,其後的世代負擔將日益增加,且對勞動市場之扭曲作用亦將逐漸擴大。因此,為因應老化問題,近年來各國年金財務之處理,逐漸由隨收隨付制改為部分提存準備制,使其兼具「福利」及「保險」二種特質。 ,四,年金逐漸委由民間金融保險機構經營管理,提昇效率及獲益性, 基金之運用,通常應考慮其安全性、收益性、流動性及福利性等四個原則,而年金基金之運用,尚須兼顧其長期性與世代移轉的特性。有鑒於近年來,由於各國年金財務處理,逐漸由隨收隨付制改為部分提存準備制,使年金制度往往可累積相當龐大的基金,故基金的有效運用變成為健全保險財務之首要課題,也因此,為提升年金基金運用之效率及獲益性,私校教職員工,年金基金宜委由民間金融保險機構經營管理。 二、制度目標的訂定 設立退休金制度隨著經濟的發展,福利的思想,職業的性質而有不同的目的。有以退休金是雇主給員工一種恩賜,使其在老年工作能力降低時能夠貼補其生活。或者是因為員工退休時,當時的經濟環境使其經濟能力不足以應付,遂需遞延薪資,亦即退休金是為員工的基本權利。 因此,在訂定退休金制度時,應考慮幾個因素。 1.同仁需要 由於社會經濟環境的變遷,如壽命的延長,社會都市化、消費行為的改變、通貨膨脹影響,使教職員面臨退休時經濟能力不足應付其生活所需。所以退休金設立需要能保障教職員於退休時的需要。另外,教職員死亡或殘廢時,其家屬之生活是否應予保障,乃至於離職時,其對學14 私校退撫制度改進方案 校貢獻年資是否也應得到保障。 2.管理原則 退休金制度可說是學校人事政策的輔助制度。一個好的退休金制度,可以吸引有能力的教育人才為學校服務。然而,隨著時代發展、科技進步,學校教育內容的改變,也要加快腳步以配合社會進展。因此,從國外吸收短期師資,或是借重從事實務工作的兼任師資,是無法避免的情形,且會迅速增加,才不會使學校教育呆滯不前,而無法配合社會實際發展。因此,對於現行退休金制度保障範圍是否放寬資格的限制,年資的要求是否放寬,對於離職給付是否要提高,抑或是維持現行政策等等,亦即,1,須服務滿五年滿六十歲,或服務滿二十五年才可自願退休。,2,年滿六十五歲或心神喪失或身體殘廢不堪勝任職務者才強制退休,以期望教職員能終身奉獻教育等議題皆宜有所考量。 3.財務能力 學校的財務健全,對於所承諾的給付能夠兌現,才是教職員的保障。否則徒有優渥福利之名,其財務並非學校所能負擔,結果是學校必須靠借債來給付退休金或對教職員可以在退休前予以解聘,或要求延長任期排隊退休等,徒造成教職員與校方之不和諧,影響教學,受害者還是學生。因此,要考慮財務能力的限制,或者建議學校與教職員共同負擔儲金以加強保障退休後的生活。 4.法令規範 政府對於福利政策,鼓勵多於強制。唯對於員工基本應享有的福利應予規定。其用以興辦福利所發生費用在某個限度之內得以補助,並考量退休金、撫卹金是用以提供個人或遺族的生活必要照應。因此對給與之退撫金予以免稅。 整體退撫照應的規劃工作自得因應學校特性,考慮前四項因素,擬定退休金所欲達成的目標。 三、退休給付的擬定 退休金給付多寡直接影響到教職員退休後的生活水準,私校教職員退休給與宜配合公教人員保險中養老給付,使得兩者給付能夠達到員工所需要的生活水準。而退休員工所需生活水準,若以退休時薪水衡量,每個月所需生活經費是工作時薪水的一個比率,吾人稱之為替代率 15 ,Replacement Ratio,,而替代率隨著其所得、年齡、職業有所不同,亦即一員工享受月退休金,須為退休前薪水之替代率。在美國通常有配偶之員工其替代率約為五:,,八:,,單身者為五五,,九:,之間。,Barber,1992,72, 而根據陳瑞光先生所進行的調查,私校教職員所期盼代率約為九:,,八:,之間其中教師為九:,,職員為八:,。私校在設定其退休金給付標準時,應能考量教職員的期待,但在學校財務限制之下,應考慮由學校及教職員共同負擔醵金,擴大退休給付,確保退休財源。,陳瑞光,1984,72, 四、保障程度的確認 根據德國學者Hans Zacher的研究,老年經濟保障制度可以其所欲維持生活水準的目標區分為三個保障層次,,王麗容,1991,124, 1. 基礎保障,以維持最低生活水準為目標,如公共救助、老年津貼、國民年金保險等類 型。 2. 常態保障,以維持一般生活需求為目標,如職業年保險、法定企業退休制度等類型。 3. 附加保險,以超出一般生活需求水準為目標。例如個人年金保險、企業員工自願儲蓄 計畫等類型。 因此,於規劃時應先界定私校同仁於退撫保障制度上的期待為何,方能有合宜的對應。 五、給付方式的選擇 退休金的給付方式基本上有兩種,一次給付,Lump Sum Payment,及按月給付(Monthly Payment)。採取何種方式的給付常因社會的經濟、政治及民眾處理金錢能力習慣而有所不同,在經濟落後的國度裏,民眾通常比較喜歡一次給付,可使其感到效用最大、最滿足。在政治動盪不穩的時代,民眾為了確保自己的權益,也希望領取一次給付。當民眾運用金錢能力高時,也會選擇一次給付,以賺取比選擇按月給付還要高的利息。但在政治昇平,經濟穩定之時代,若按月給付可隨著物價調整,則會受到民眾的歡迎。 一般而言,退休給與採行一次給付或按月給付其利弊列舉如下, 1.採行一次給付的優缺點 ,1,優點, 一次給付,金額數目較大,供退休教職員妥善運用於購置房地產或其他的金融投資,享 受利息收入。 16 私校退撫制度改進方案 採取一次給付金額,可避免如按月給付未能因應通貨膨脹調整,而對退休教職員生活所 造成的影響。 採取一次給付,校方可避免採行按月給付所產生的行政費用。 採取一次給付,校方可避免採行按月給付,對校方所產生的額外負債。 ,2,缺點, 領取一次給付,若未能妥善運用,容易無心控管調節以致浪費用盡,對退休經濟生活缺 乏安全感。 除非退休教職員具有很高的投資知識,否則難有適當投資機會,導致退休金無法適當應 用,降低其收益率,影響到退休後期的生活安全。 若一次有多位教職員申領退休金,而學校又無適當退休金準備,將嚴重影響到校方財務, 而教職員得不到保障。 2.採行按月給付的優缺點 ,1,優點, 按月給付能夠提供退休教職員穩定、永久的收入,使生活較具有長期的保障。 按月給付如果金額足夠且合理,可以維持退休教職員基本生活所需。 不致因領取過分龐大金額的退休金,又不知如何運用,導致浪費或投資不當的情勢發生。 學校採用按月給付,在初期,可比採用一次給付減少部分的財務負擔,增加現金流量。 ,2,缺點, 若按月給付未能因應物價調整給付,在退休後其將失去保障意義。 按月給付必須有一行政單位負責、專司其事、所須行政費用如資料登載、資產評估、支 票製發、郵費、查證費用、累積起來相當龐大,非目前校方獨立所能負擔。 按月給付時,財源常受到市場利率、通貨膨脹率之影響。若變動劇烈,而校方將該退休 基金運用不善時,導致校方負債增加,影響校方財務甚鉅。 為達到實際成效,須有良好投資經驗,此非一般學校所能達到的。 鑑於行政作業考量及人員專業素養目前仍以一次給付別較能妥善執行,然而亦可考慮得由 17 學校組成一個管理組織或委請有好的金融保險機構可負責行政及投資事項之處理,如美國教師保險與年金協會TIAA,CREF,Teachers Insurance and Annuity Association-College Retirement Equity Fund,按月給付方式,則更能發揮退撫制度的宏效。 六、辦理方式的選擇 辦理退休金制度的方式,基本上有兩大類型即設定給付方式(Defined Benefit Approach)即設定醵金方式(Defined Contribution Approach or Fixed Contribution Approach )。 1.設定給付方式 所謂設定給付方式,即在退休金辦法實施之前,即先設定該員工於退休時所能領受的金額,而對該退休計畫的醵金則依給付水準而變動。通常給付金額之設定又依給付方式是選擇採用一次給付(Lump-Sum Payment)或按月、季、年的年金給付(Annuity Payment),而有幾種基本方式, (1)固定金額公式(Flat Amount Formula ) 通常在多重雇主(Multiremployer)下的退休金計畫,其退休金之給付金額,不論員工服務項目、年齡或薪資之多寡,在其達到退休年齡或屆滿最低服務年資,每個月一律給予一個固定金額。提早退休則給予削額給付(Reduction Benefit)。 (2)薪資的固定比例公式(Flat Percentage of Earning Formula)不論員工服務項目、年齡或薪資之多寡,在屆滿一定服務年限,每個月給予全期平均薪資(Carrier Average)或最後平均定比例金額(Final Average)。 (3)每個服務年資固定金額公式(Flat Amount Per Year of Service Formula)。 員工在一個年度內,工作超過一定時數如一千六百或一千八百小時,則當年度之服務給予月退休金一定金額,假設為,元,則服務二十年,其月退休金給付20×,元。如果當年度服務未滿規定時數,則給予削額給付。此種計畫,通常見於勞資雙方協商的計畫。 (4)每個服務年資給予薪資固定比例公式(Percentage of Earnings Per Year of Service Formula) 考慮員工年資及薪資,每服務一年給予全期平均或最後平均薪資之固定比例的月退休金。例如員工服務滿二十年,每年服務年資給予最後平均薪資的一?二五,即給予月退休金二五,,一?二五,×二:,的最後平均薪資。 (5)變動給付公式(Variable Benefit Formula) 給付金額隨著股價或生活標格指標(Cost of living Index)而變動,用以保護退休員工之生活18 私校退撫制度改進方案 水準。通常一般的社會保險中之養老給付均採之。 (6)基數累積型(Units Accumulation Formula) 在國內的退休金制度公保、勞保及公務員的退休金制度之給付都是採一次給付退休金,所以給付設定依其服務年資累積其應得基數,故吾人稱之為基數累積型或一般稱為基數型。而基數的內涵有最後的薪資、保險俸給等。 上述前五項均為年金給付方式,欲採一次給付方式只需將其利用適當利率、死亡率折算成現值即可。 2.設定醵金方式 所謂設定醵金方式,即定期以員工薪資之特定百分比,存入金融機構運用孳息,直到員工退休或離職時,方以員工個別帳戶內本金、利息金額購買年金、按月給付或領取一次給付,此方式國內稱為比例型。於此種方式下的給付金額是個變數,依醵金額度、累積期間及利率而定。 設定醵金方式又可依員工是否參加醵金而分為非共同醵金式(Non-Contributory Plan)及共同醵金方式(Contributory Plan),後者及一般所稱公積金型。通常設定醵金方式在服務年資後如一年、五年、十年後,對雇主醵金部分有完全賦益權(Full Vesting Right)。對於公積金型,其賦益時間更短,如一年即為即時賦益(Immediately Vesting Right)。 3.基數累積型與設定醵金方式的給付比較 由於目前國內辦理退休方式,通常為基數累積型及設定醵金方式,以其醵金率(Contribution rate)相同下,比較兩者退休、死亡、殘廢及離職的給付水準。 完善的退休金制度,必須有確實可靠財務支持,方能提供員工實質的保障。營利機構除了固定的福利性支出,可以藉利潤增加其對福利性的支出。但是私立學校是公益事業非營利性機構,要有穩定的福利給付,則有賴於經常性的費用支出,否則要一時籌措巨額資金也非易事。而且,要能對福利基金妥善投資運用,避免遭受通貨膨脹及投資不善,以致影響員工福利保障。 因此,私立大學院校辦理退休金制度,就保障教職員退休給付立場而言,應有事先醵金,並妥善運用。而目前各校退休金制度均未採取事先醵金,而於每年度估計其當年度可能退休教職員人數提列費用預算,若申請退休人數超過預算所能提供的人數,則申請案延後,亦即要排隊退休,影響教職員的退休權利。 七、整體成本的考量 退休金制度中因當年度服務屬發生應既得給付稱為未來服務成本,(Future Severice 19 Cost ) ,而其成本則因採用的退休金辦理方式與提存方式而有所不同。 以設定醵金方式辦理退休金制度,每年退休金成本是薪資的固定比例,且需先醵金、投資運用。故當年度服務所發生未來服務成本,遂已提存完畢。而採用設定給付方式,則隨著其支應退休給付財務處裡方式不同,未來服務成本的提存也不同。 私立學校主要支應退休給付方式有兩種, 第一、退休時才提列退休金費用,亦即校方每年依預計當年退休人數提列退休金預 算,俟實際發生教職員退休時才以費用沖銷。 第二、預先提存基金,亦即校方每年估計當期各教職員服務於退休時會發生的給付現 值,而予以提存。 前者為對未來服務成本提存準備,退休給付額在退休制度初期很低,而後逐年增加,對於非營利性的教育機構,其支付能力自屬有限,不易擴張。所以教職員給付的保障亦受影響。預先提存資金除了對教職員提供退休給付的保障,並因此對部分給付如離職給付、死亡給付提供確實保障。 綜合上述,就教職員的給付保障而言,私校最好能採取預先提存金方式的財務處理。但由於預先提存的給付財務處理,需要考慮到複雜的精算技術等因素。因此就辦理的簡易,不妨採用設定醵金方式辦理,同樣可達到教職員給付的保障。 柒、規畫方案 衡諸公校退撫制度現況並依據學理,未來私校教值員工退休金制度之發展,長遠根本的改革方向以建立共同提撥之個人儲蓄帳戶制為改革目標,才能徹底解決目前所存在的公、私立學校教師退撫制度之差距,並利未來永續發展。同時,配合目前勞工退休制度亦規劃建立個人帳戶,未來公、私部門退休制度年資銜接轉換等問題均可隨之解決。如此,方能以因應未來經社會環境變遷之需要。如確定未來朝此一方向規劃,建議可由私校退撫制度先行推動。因此本文所研擬的退休給與是結合實況和學理的特點,採取以學校為單元,教職員工納入相同的退撫照應,仿照企業退休年金精神,比照公立學校既有儲金制給與,自員工本俸的兩倍乘以一定百分比的費率,為使本規劃接近於公立學校教職員退撫時所得到的照應,本方案分別以,10%,12%,14%為費率,並且佐以金融機構平時宣告利率為,0.67%,1.67%,3.17%為利率等方20 私校退撫制度改進方案 式分別試算規劃。 由於本方案係採固定提撥制精神,並且強調個別學校設置儲金專戶,獨立分戶立帳,同時是以每位教職員工為一個人帳戶方式,因此,儲金費率可由各校依據財務情況審慎研訂,按月提撥儲金,該儲金其中35%自付,32.5%學校補助,另32.5%由政府補助,按月提列至教職員工個人名義之帳戶,並以個別學校成立儲金專戶。於退撫時則可以依據當事人之請求,採一次給付或比照民間金融機構之保險年金方式發給,而技工工友原納入勞基法之退撫給與,亦隨著修正原有法源以利併同本案中辦理。 亦即為謀私校教職員工得與公校採取相接近的退撫照應,此制度實施後,私校退休之教職員工於退撫金將有三項來源,分別為, 1.公教人員保險法提列教職員之養老給付〈最高為36個基數〉。技工工友則依勞保條例核撥老年給付。 2.私校學校教職員工退撫基金管理委員提列之教、職、工退休〈撫恤〉給與,屬一次 給與。教師最高為81個基數,職員最高為61個基數,技工、工友最高為61個基數。 3.學校個別參採公校儲金制精神,以個別學校分戶立帳方式辦理之「固定提撥制」退撫金,係計算自實施本方案起以降之服務年資,援引公校儲金精神以一次發給方式提供之退撫金,該退休金亦可委請特定金融保險機構以保險年金方式給與。 就上述三項總和,即為私校教職員工退撫時得請領之退撫金,經過概算當儲金費率為10,,平時宣告利率為3.17,時,該給與與公校較職員退撫金接近,參閱本規畫案試算表5,6,。因考量私校屬性,本案建議為期採取月退俸方式,得導入體質健全之民間金融保險機構協力辦理,用以樽節私校之行政負荷,同時充分借重金融保險機構於年金經營的專業屬性,使基金獲取最大經營績效,提高私校教職員工退撫最大給與。另因考量公私校在現有退撫制度之落差,如,公校有月退俸,公校84年以前年資可享優利存款,公校可採計義務役年資,月退俸仍可獲年終獎金,月退俸可配合調薪作為…等差距,致現有公務人員退休已有八成係採月退俸方式。本規畫方案強化一次給付之金額,並以保有現制作為外,另增列「固定提撥制」用以補足公私立學校之差額。為應教職員工納入相同給付要件,原政府自八十八年一月一日起強制學校技工工友納入勞基法乙節亦應一併修正,否則徒然造成技工工友享領較教師、職員為高的退撫給與,造成學校運作上不公允,滋生困擾。 本方案計經衡酌現況及學理於內涵上具有下列特色, 21 1.兼具福利與保險功能。 2.以各校為單元成立獨立專戶。 3.以固定提撥制取代固定給付制。 4.以提存準備制取代隨收隨付制。 5.費率可由學校依據財務狀況為彈性調整。 6.退撫金以一次發給為原則。 7.結合民間金融業者以利執行年金給付。 8.維持既有公教人員保險及私校退撫基金之穩定運作。 9.學校教職員工一體適用落實校園正義公允精神。 10.使私校教職員工退撫給與能達到與公校相當標準裨益私校競爭力的提昇。 本方案有關固定提撥制既為使公私學校教職員工退撫採接近標準,其中政府應提列部份補助乙節,係回應原教師法揭示公私立教師本應享領相同之退撫保險制度,參酌公校教師現有退撫基金即已涵括政府財政挹注作為,私校辦理退撫年金自應獲政府比照公校提列補助。 根據是項方案配合所需經費及給與金額規劃詳如附表5,6,7。 表5 私校教師實施退休年金新制採一次支領與月退休方式退休所得差異表 基本資料,身份,教師 俸點,770 本俸,49965 舊制年資,0年0月 新制年資,30年0月 私立學校 退休給與項目 公立學校 平均宣告利率 平均宣告利率 平均宣告利率 3.17%時 1.67%時 0.67%時 新退撫制度(固定提 一次退休金 撥率14%) 6,295,590 10,813,381 9,633,741 9,009,228 14% 月退年金給付總額 (10年期給付並保證月退休 9,105,300 11,677,222 9,994,004 9,133,702 領回) 新退撫制度(固定提 12% 一次退休金 撥率12%) 6,295,590 9,969,009 8,957,891 8,422,598 22 私校退撫制度改進方案 月退年金給付總額 (10年期給付並保證月退休 9,105,300 10,709,433 9,266,682 8,529,288 領回) 新退撫制度(固定提 一次退休金 撥率10%) 6,295,590 9,124,920 8,282,291 7,836,197 10% 月退年金給付總額 (10年期給付並保證月退休 9,105,300 9,741,967 8,539,629 7,925,110 領回) 註:1. 假設四行庫平均兩年期存款利率1.67%計算 2. 本表係以教師七七:俸照,本俸49965元,採取新制年 資三十年計算而得 表6,私校職員實施退休年金新制採一次支領與月退休方式退休所得差異表 23 基本資料,身份,職員 俸點,625 本俸,44320 舊制年資,0年0月 新制年資,30年0月 私立學校 退休給與項目 公立學校 平均宣告利率 平均宣告利率 平均宣告利率 3.17%時 1.67%時 0.67%時 新退撫制度(固定提 一次退休金 撥率14%) 5,584,320 9,136,720 8,198,981 7,701,918 14% 月退年金給付總額 (10年期給付並保證月退休 8,089,200 9,835,527 8,491,676 7,803,360 領回) 新退撫制度(固定提 一次退休金 撥率12%) 5,584,320 8,453,795 7,650,013 7,223,949 12% 月退年金給付總額 (10年期給付並保證月退休 8,089,200 9,052,782 7,900,899 7,310,901 領回) 新退撫制度(固定提 一次退休金 撥率10%) 5,584,320 7,770,856 7,101,009 6,745,945 10% 月退年金給付總額 (10年期給付並保證月退休 8,089,200 8,270,022 7,310,083 6,818,405 領回) 註:1. 假設四行庫平均兩年期存款利率1.67%計算 2. 本表係以職員六二五俸照,本俸44320元,採取新 年資三十年計算而得 24 私校退撫制度改進方案 表7,私校教職員工退撫新制以10,為費率學校及政府部分負擔經費表 參加對象 政府每年補助金額 政府一年補助私校金額總數 ,以世新大學為例, 全體教職員工 教師人數,267人—7324008元 教師人數,47758人 —1293369997元 職員人數,154人—3126564元 職員人數,15031人 —323424174元 工友人數,33人—360504元 工友人數,1749人 —18531904元 合計,454人—10811076元 合計,64538人 —1635326075元 全體教師 教師人數,257人—6960009元 教師人數,47758人 —1293369997元 私立大專校院 教師人數,28404人 教師 —769220897元 私立大專校院 教師人數,28404人 職員工 —769220897元 職員人數,10331人 —222293603元 工友人數,1166人 —12354603元 備註, 1. 以本表統計顯示,如以全體私校為範圍,政府一年輔助金額計,1,635,326,075元 2. 以本表統計顯示,如以世新大學為例,學校一年提列金額計,10,676,666元 3.以本表統計顯示,如以私立大專校院教師為範圍,政府一年補助金額計,769,220,897元 4.以本表統計顯示,如以私立大專校院教職員工為範圍,政府一年補助金額計,1,003,869,101元 25 5.以本表統計顯示,如以世新大學為例,政府一年補助該校所提列之金額計,10,676,665元 26 私校退撫制度改進方案 表8,各級私立學校教職員工退撫新制規劃-固定提撥制(提撥率:10%)-負擔一覽表 國民小學 國民中學 高級中學 職業學校 專科學校 獨立學院 大學 合計 教師人數 1128 565 12497 5164 1816 13282 13306 47758 職員人數 169 127 2896 1508 637 3818 5876 15031 自付部份 33321120 16690100 369161380 152544560 53644640 392350280 393059240 1410771320 (35%) 3694847 2776601 63315248 32969404 13926731 83472934 128466988 328622753 學校負擔 30941040 15497950 342792710 141648520 49812880 364325260 364983580 1310001940 (32.5%) 3431038 2578354 58794592 30615416 12932374 77513036 119294552 305159362 政府補助 30941040 15497950 342792710 141648520 49812880 364325260 364983580 1310001940 (32.5%) 3431038 2578354 58794592 30615416 12932374 77513036 119294552 305159362 總金額 105760123 55619309 1235651232 530041836 193061879 1359499806 1490082492 4969716677 資料來源,教育部統計處(2003.11.11) 27 如以本規畫案落實執行,則其主要優點包括, 1.使私校教職員工於退撫時獲得「公教保險」,或勞工保險,之養老給付,「私校退撫金」退 撫給與及本項儲金制之給與等,享領和公校接近之退撫照應。 2.學校教職員工退撫金成立獨立帳戶,避免重蹈潛藏負債的可能風險。 3.教職員工得納入相同制度避免紛擾。 4.個別私校成立教職員工退撫基金管理委員會負責監理基金運作,學校自付盈虧,避免現行 政府辦理軍公教退撫之潛藏負債。 5.對私校退撫基金會之運作不產生影響,維持其穩定性。 然而,本方案亦有下列需克服之處,如, 1.因係學校個別辦理,恐不利於教師跨校流動。,除非相關學校建制策略聯盟,在相同條件下彼此接受人員的轉換異動, 2.學校負擔勢必加重,對學校而言,恐造成經費排擠效果。 3.政府提撥其中之32.5%,以現行財政吃緊,是否能予落實,實待觀察。。 本規畫案於研究過程中,除經「專家深度訪問」及「座談調查法」等方式審慎研議外,並前經教育部邀集一?一所私立大專院校人事主管於九十一年六月二十四日,九十二年五月一日兩度舉行專案會議,多數私校代表認為本案具體可行,惟部份私校代表力陳若就四:六所私校體質而論,因考量大專院校體質較優,宜以大專院校為優先推動對象,再逐級擴大至高中職,中小學等。同時,在本案執行時政府應爰引教師法及私立學校法精神確保提撥補助,以達到建立完整之退撫照應目標。 針對本方案所擬基金運作與管理將為重點項目之一,對於學校為辦理所屬教職員之退撫基金之管理,應用時宜考量安全性、收益性及流動性等原則,並配合金融環境作最佳決策,以期在充分保障員工退休給付的前提下,使退休金成本減至最低,此外,政府也應積極的引導退休基金,發揮其長期資金供給的功能,以促進經濟發展。 28 私校退撫制度改進方案 我們不妨參考,退休金制度發展較久及健全的國家,制訂專門規範非營利組織的退休辦法之法律,而在賦益權及員工退休收入保障方面,成立像美國「退休金給付保證公司」PBGC,Pension Benefit Guaranty Corporation,的半官方機構,來保障教職員工退休後之收入,並允許合於標準的適格計畫,Qualified Plan,能自行運用退休基金,如此,不僅於安全性方面,可使教職員工的退休金無虞,在收益性方面,亦不致遭到學校的排斥。當然,這必須由政府和具專業素養的學者共同加以研究與設計,方能完成並建立真正適合本國之退休金制度。 任何制度的建立與變革的構想,都必須審視對過去、現在與未來的衝擊與調適的制度空間與具體可操作的模式,才有可能儘量減少人民對制度確立或變革的疑慮。我們不敢奢望比照軍公教的優渥待遇,但求一個可以讓校教職員工老年退休有起碼保障的制度。我國至目前為止,多數退撫制度採行確定給付(defined benefit plan),如公、勞保等,均有程度不一之財務問題,相較於採行確定給付制之工業化國家,其年金保險亦均有給付沉重之財務危機。晚近世界銀行,world bank,提出一套對年金制度建制之建議並鼓勵各國採行,其主要論點為,年金制度應依提供「基本生活需要,消除貧窮,」或「額外之生活保障」等目的之不同,分別訂定不同之制度,其中「額外之生活保障」即主張採行確定提撥制,defined contribution plan,;加上智利年金制度成功地改採確定提撥制之啟示,以及其他拉丁美洲和部分工業化國家,如瑞典、美國等以有將年金制度部分或全面改採確定提撥制之發展趨勢,故欲建立長久之年金制度實有採行確定提撥制之必要性。另外,我們應可獲得一深刻瞭解,即除了具有所得重分配與基本生活保障之基礎年金外,私校教職員工年金應以「儲蓄」為主要目的。 為了周延建立私校教職員工退撫年金制度,以為非營利組織之典範,我們利用世界銀行之三層保障建議。其中第一層保障為老人社會救助與津貼制度,給付水準以基本生活保障為主。由於我國已有相當規模之社會救助制度,故以稅收支應第一層保障應不致增加過多政府負擔。至於公勞保則逐步改採確定提撥制,並分別與全面採確定提撥制之公教人員退撫制度,私校教職員工退撫制度,或勞基法退休金制度整合為一,形成第二層保障,而為提高投資績效, 應採行智利之民營保險制。至於第三層保障,則為自願儲蓄,但政府應提供儲蓄管道或稅賦優惠之鼓勵。如此,老人之經濟生活安全將可獲得保障,而政府負擔僅第一層為限,不致因人口老化或制度成熟而陷入財務發生困難之泥沼,此外,第二層視個人提撥金額之多寡決定給付水準之制度設計,除可收公平之效外,其對勞動力亦不致造成任何扭曲,而最重要的是確定提撥制將具有提高國民儲蓄率及促進經濟發展之效果。 29 根據政府規劃,勞工退休金制度改革方案將實施新制,採確定提撥制,實施後將成立勞工個人儲蓄專戶,按月提撥退休準備金,戶頭可隨勞工轉換工作,不受工作年資中斷的影響,勞工只要工作滿15年且年滿50歲,即可請領退休金,退休準備金提撥比率雇主至少負擔6%,超過6%的部分,才由勞雇協商決定分擔比例,適用對象限定勞基法適用勞工。 本規畫方案既已將私校技工工友一體納入私校退休年金之內 , 除適時反映出勞工退休金制度改革方案外 , 使得學校所有工作成員享領相同的保障,對於落實社會正義亦可謂是具體的實踐。 捌、建議 私校教職員工退撫制度的規劃移周密可行,因為「可長可久」是制度的建立的基礎,根據經驗法則,任何的福利措施都是易放難收的,如今日不謹慎規劃,明日也許是由我們的後代付出代價,所以更應該以長遠的眼光、負責的態度和正確的觀念來思考,在追求最大福利之前,應先考量損害最小。具體而言,未來私立學校退休撫卹基金的建制,下列因素不得不考量, 一、基本原則 ,一,採取「管理競爭」的手段 政府對於基金的經營運作,應採取更開放的態度,政府只需立於監督的立場即可。事實上各國政府於近幾年來,基於財政的考量,對於公共年金的制度都傾向民營化,如英國於1986年的社會安全改革,即已採行自由選擇、強化市場機制、獎勵所得儲蓄、加強個人責任、減輕政府負擔,吳凱勳,1993,52-53,,而丹麥於1985年起對於攸關勞資協約及個人財產形成,係由民間保險公司辦理,智利於1981年的年金改革,公共年金的民營化,儲金化,,也在穩定的經濟下,獲得很高的收益,被譽為全世界最成功的退休撫卹基金制度的改革。退撫制度從「恩給制」的結束,到儲金制及基金制的來臨,受益者應該慢慢有所體認「白吃午餐的時代」已經結束,為了避免福利制度漫無止境的擴張,政府責任無止境的延伸,而遺留給下一代難以清償的債務,退撫基金的建制一定要植基於「自給自足」的型態,否則前人毫無限制的耗享資源,對於下一代的子孫是很不公平的,而且對於退撫基金的「永續經營」也是一大挑戰， ,二,採取確定提撥制,Defined Contribution Plan,而非確定給付制,Defined Benefit Plan, 30 私校退撫制度改進方案 確定給付制的真正危險在於其給付金額與基金收入無法配合時,其財務將出現鉅額虧損,如同「我國整個退撫制度的設計,不論是軍公教人員,都是採『確定給付制』,『確定給付制』等於政府對於將來要付的錢不論多少一概承諾打包票,不管財政好不好、錢夠不夠,所以確定給付制的責任很重。私立學校如果要納進來,又財主單位也沒有警覺性的話,政府的負擔就毫無限制了,政府就會處於一種『為沒有金額的支票來背書』,而目前我國私立學校教師人數有47758人,公立學校教師人數也有200294人,兩者合計共有248052人,依教育部92年2月統計資料,,在規模如此龐大情況下,將來的虧損難以估算,由於政府要負擔有三重的財務責任,65,的公提儲金、基金營運未達最低收益率之差額貼補及最終財務保證責任,對於國家財政的健全威脅與破壞很大,以我國目前的公保、勞保、鐵路員工的退休制度,通通都是確定給付制,試問,以上哪一個退撫制度不虧損,,經建會,2001,所以政府對於整個基金的潛在財務責任將是一筆極難推估的巨額虧損,與有關基金營運應以「自給自足」之世界潮流不符,而基金由行政機關的營運也由新加坡與日本的經驗,得到了不佳的驗證,筆者以為我國整個退撫基金的制度架構與設計,恰可藉著私立學校教職員工退撫制度的規畫,作一番徹底的體檢,以改變不良的體質,並以確實精算的方式,反映合理的成本,並以民營的方式,增加基金的收益並減輕政府的負擔,最重要的是,決不可以使基金的「永續經營」成為參加人遙不可及的夢想。不論是國際的或是本國的經驗,在在均顯示「確定給付制」是一個財務十分危險的制度,前車之鑑不遠,我們不宜再重蹈覆轍。相對的,就國家的財政、制度的簡單性以及行政的便捷性,「確定提撥制」應該是比較好的選擇。 ,三,以充分準備制,Full Funded,取代隨收隨付制,Pay As You Go, 在目前人口老化的趨勢,下有生育率的降低、中有失業率的提高、上有平均壽命的延長,退撫制度的支出,勢必成為後代年輕人的沈重負擔,尤其是嬰兒潮(Baby Boom)的一代進入老年時更為明顯。所以退撫年金制度的規劃,應避免受到未來經濟與人口變數的不確定因素影響,因而在財務規劃上應力求保守。在實施初期,應盡量採行充分準備制,fully funded,,使得當代工作者為未來老年時多提存準備,隨收隨付制,Pay As You Go,會發生代際間重分配的問題,在未來如果生產力下降、人口成長率又減緩時,容易發生財務周轉問題,如智利於1981年退休撫卹基金的改革即源自於原先隨收隨付制的破產,殷鑑不遠實宜審慎將事。 ,四,訂定合理費率,本規畫案既已使私校教職員工同仁得以享領與公教接近之退撫照應,是以私校儲金的提撥費率訂定合理的提撥費率,係以能達成與公校接近的退撫照應所需的費率,惟該費率應經由精算的基礎,以合理反映真實的費率為基金永續存在之必要條件。 31 ,五,實施彈性退休展期年金制度 有鑑於公校退休金支出的大量增加,有些國家在面臨大幅支出無法因應時,即以延長退休年齡因應,如美國、日本,甚至連西歐各國也將延長退休年齡列入政策考量之重要參考,但是在顧及人力的新陳代謝以及鼓勵年輕人的工作意願上,延後退休與人力新陳代謝的取捨,是個兩難的抉擇。為此,本規畫方案亦宜考量展期年金的作為,如任職滿一定年限即可提前自願退休,但退休金必須減額或者是延至五十五歲才能領。此種方式對於僵化的退休制度或者有意轉業及不適任的人員有另謀出路的機會,對於退休金經費的大幅成長及人力的新陳代謝,均有適度的助益,應屬可行。 二、私校退休撫卹基金管理委員會運作方面 ,一,私立學校教職員工退休撫卹基金自八十一年八月成立迄今,雖已累積六十九億預備金,唯衡酌私校教職員工退休高峰期末屆,該基金影響私校同仁甚鉅,為期基金之穩健發展,宜根據私立學校教師之年齡結構、服務年資等因素,儘快進行精算,以瞭解其所需真實成本。再者,目前基金之運用方式較為保守,未來宜採提高基金效益之運用方式。 ,二,基金之收入常因各校招收學生人數之變動而受影響,近年來,私立學校招生日益困難,特別是私立高級職業學校,未來對基金之收入勢必造成衝擊。對於此一影響因素,似亦宜有長遠之評估,並研議可能對策。 ,三,關於健全私立學校教職員工退休撫卹基金管理委員會之問題,宜由教育部結合私校共同循修法之途徑予以改善,以契合整體規畫方向。 三、各校教職員工退撫儲金管理委員會 ,一,精簡組織朝民營化努力,由世界各國退休撫卹基金運作之經驗來看,凡是公營或政府管制愈多者,多半效益不彰,如日本、新加坡。如委由民間經營或規定束縛少者則成果裴然,如英國、智利。 ,二,基金管理機關應為委員合議制的組織型態,由於該基金的來源包括教職員工本人、學校32 私校退撫制度改進方案 及政府等三部分,是以於管理上宜採取管理委員會方式採取合議制的性質,為了提高基金的投資效益,並加強基金經營的能力,基金管理得設置執行長,以符事權統一,責任分明之原則。 ,三,解除投資限制,調整投資組合,將基金委外經營或改由私人分散管理及增加國際投資並降低風險。根據英美法系的國家對於退休撫卹基金的投資,大多依「信託」的觀念加以管理,並沒有其它具體的限制,所以投資效益普遍較為良好,而歐陸以及日本等國則基於基金本金的安全性,希望政府的債券有固定之購買者,及希望資金留在國內等各項因素考量下,對於不同種類的投資都有比率上的限制。其結果為使基金不能依其本質,投資於長期增值之資產,甚至由於通貨膨脹的影響,而減損其收益率,所以退撫基金的投資方式限制愈少,投資行為則愈為靈活,而投資收益則相對增加,如英、美、智利等國便是。 ,四,提供資產配制的建議並尋求傑出的基金經理人。並採取「誘因管理費」方式,以提高經營績效,若操作績效超過退撫基金管理委員會的標準,則設定級距彈性增加管理費,可增加優秀基金經理人及操作績效良好的投信參與的意願。基於退撫基金的投資管理限制愈少,投資效果愈佳的情形觀之,退撫基金的管理民營的效果必然優於公營。因為政府的經營,囿於法令的限制及層級節制的指揮監督管控,投資行為必然趨於保守,再加上政府部門內的基金專業經理人才奇缺,以我國公務人員退休撫卹基金會來看,多是由高普考試及格人員充任,究其背景亦非具有財經背景或學養,另以我國現行私立學校退休撫卹基金會觀之,也無基金專業經理人才,目前的私立學校退休撫卹基金會的基金雖高達六十九億,但卻都是以購買債券及銀行定存為主,雖然顧及了安定性,卻忽略了收益率,甚至在扣除通貨膨脹率後所剩不多。 ,五,稽核人力在專業能力上應繼續加強,亦可考慮借用民間專業人力以發揮功能。 ,六,避免政策不當干預,由於退撫基金資產日益龐大,使得政府於財政拮据時自然會注意到,並希望影響退撫基金運用的方向,以實踐某些政策,如政府公債、房屋及基本建設等,但這種方式往往會抑低基金的投資報酬並增加風險,退撫基金只有在中立、客觀的財務性標準的基礎上運作時,才能為退撫基金保護下得員工提供最好、最適切的服務。 四、個人部分 老年經濟安全保障,是現代社會安全體系中最主要的項目之一,也是國家現代化的重要指 33 標,全世界不論是已開發國家或開發中國家,均已將老人問題視為二十一世紀最嚴重的問題之一,為了彌補公共年金之不足,使退休人員維持適當的生活水準,並避免因政府財政困難而削減老年給付的支出,緩和人口老化和壽命延長對社會經濟發展的衝擊,對於建置周延的儲金制度,就成了一個很重要的課題。 老人經濟安全的問題,已是世界性的問題,如果不及早因應,可能我們這一代就要自食惡果,而世界各國在面臨上述問題時,有的以增加稅收以開源,有的則是裁減老年福利,而有的是舉債為挹注。但無論是採取以上何種方式,都不是我們所樂見的消極方式,所以除了在職業年金的部分應建立起一套穩健安全的運作機制外,政府應該多多鼓勵民眾來建立第三層的個人年金,才能真正過著有尊嚴的老年生活。 五、學校支應 教師法明訂教師之退休撫卹採儲金制,並由政府負擔最後保證責任之後,教育部於研究修正私立學校法時,進一步就儲金制之財物負擔作進一步之區劃,就此中華民國私校協會理監事聯席會上,雖然仍有部份理監事希望實施儲金制之所有財務負擔請主管教育行政機關全額補助。筆者認為提供私校與公校教師完全相同之機制與契機,私校教師能與公校教師享有相同之福利與保障,不僅提供私校延攬留用優秀師資隻利基,同時私校教師無須競往公校流動,對生涯之永續發展作規劃,對私校學子可受較高品質之教育,提供較為公平可行之環境,私校實不宜再此重大改革時,拒絕作出適當的參與與奉獻。而且就財務負擔而言,私校自會增加人事成本,負擔相對加重,唯為考量建立一項可長可久的安定制度,增進私校留用優秀同仁以其得以永續經營,實宜給予支持,同時各級主管教育行政機關亦應居於教育工作係以培育國家社會建設與發展之所需人才應盡心盡力配合。 六、受託金融機構 退撫基金應盡可能的採取全部委託投資管理公司的方式進行投資,而退撫基金管理委員會最重要的角色便是做好資產配置,以及選到好的基金經理人。如果不容易篩選出足夠的有賺取超額報酬的經理人,退撫基金管理委員會也可考量委託經理人採取消極的管理方式,以賺取接近指數的報酬率,這種委託方式將可降低委託管理費用。退撫制度在實施的初期,由於新投入資金的增加速度超過退撫支出,因此,退撫基金的規模在早期會逐漸擴大,但是,隨著人口老化,在後期,15或20年後,退撫支出增加的速度將會超過新投入的基金。因此,退撫基金在34 私校退撫制度改進方案 投資政策方向上,應該在早期賺取高報酬的資產配置以擴大基金的規模,並以較長的投資期限來分散投風險,而在人口漸趨老化時,面對漸增的退撫支出時,轉向較保守的資產配置,由於早期所累積的基金規模已相當足夠,縱使後期賺取較低的報酬,仍足以支付增加的退撫支出。而Neff,1996,認為一個好的基金運作模式,須具備下列特性,(Grapman,1997) 1.低成本 2.委員會擁有具不同投資技術的委員 3.受委託的基金經理人可以得到委員會的信賴 4.只挑選一位基金經理人 5.優秀的投資技術 針對第四點,Graig,1996,提如何挑選出最佳經理人的篩選要點, 1.能遵照客戶投資政策執行。 2.能提供績效報告並提供解釋。 3.能在基金管理委員會上,提出對投資環境的評估,以有助於基金管理委員會進行資產配 置決策。 4.能固定其投資風格,並表現於績效指標。 由此可見,基金的管理經營不宜由政府機構來主導,政府的管制與限制愈少,對基金的運作愈有正面的功效,所以未來的「私立學校教師退休撫卹基金管理委員會」的實際經營運作,應該委由私人專業機構來經營,但是可以對該機構設定最低的收益率,如超過該收益率,則就超過部分依一定比例提撥給私人專業機構做為經營管理的費用,另外為確保該專業機構對於未來的教師退休撫卹金的給付能力,也可以仿照智利,透過「中央銀行」的保證來做第二層的補強。除了基金的有效經營應採取民營化外,其管理及運用還有以下幾項各項原則,可供我國私校退撫金做為參考, ,一,安全性,退撫基金屬於共同準備性質的信託財產,投資運用首重安全性,故應儘量迴避投資風險損失並藉分散投資標的、時機、區域及長期持有等方式達成之。例如英國基金的運作及在投資時,對於政治風險、經濟循環、價格循環、國外投資、長期投資及避免投資於真實資產均有特別留意,所以除了達到基金安全性的需求外,對於基金的收益率也是各國中最高的。 ,二,收益性,基金運用之目的在於增加收益,投資時應選擇高收益的標的,惟通常高收益具有風險性,故兩者宜權衡輕重,審慎取捨。以智利為例,政府原對於國外投資採取較保守的態度,但是隨著基金規模的日益擴大,基金為求分散風險及追求最大利潤,對於國外的投資就採取開放的態度,事實證明,如英、智利,近年來基金的投資報酬率都是有目共睹的。 35 ,三,流動性,為因應長期年金付之準備,必須根據精算預估未來支出及考慮不同年度的資金需求,預為籌謀。 ,四,福利性,基金來自所有繳納人員共同提撥,本「取之於民,用之於民」之旨,應逐步擴增各項福利措施,以回饋基金繳納人員,爭取支持與信賴。 除了以上各項原則以外,世界銀行成立防止高齡危機專案小組,於1994年也提出退休撫卹基金政策報告,葉長明,1998:20,,認為政府集中管理的退休撫卹基金交由民營機構管理,可以降低退休撫卹基金管理成本,發揮經濟規模效益,亦可將海外投資納入退休撫卹基金投資組合,降低投資風險。不過為了防範開放民營管理可能產生的弊端,世界銀行所建議以下六項方針,殊值參考, ,一,只有管理作風謹慎的公司,prudent company,,包括與經驗豐富的外國基金管理公司合資的業者,才能被允許管理退休撫卹基金。 ,二,基金管理公司的資訊揭露,information disclosure,應為政府監督管理的重點。 ,三,退休撫卹基金的投資標的應大幅分散,投資限制應僅包括上限規定,不應規定下限。 ,四,不應有投資於政府公債的規定。 ,五,可於初期規定退休金的投資範圍、管理成本,然後在逐年放寬限制。 應鼓勵投資於海外證券,以便降低國內單一市場的投資風險。 總之,我國私立學校教師退休制度,在民國六十九年實施保險之後,業已進入一個新的里程碑,再民國八十一年私立學校退撫基金成立並運作以來,私校教師及不幸亡故遺族,已有多人依規定領得退休金及撫恤金,對於退休職員及亡故教職員遺族之照顧,助益頗大。惟美中不足者,仍有許多問題,如不能領取月退休金等有待克服解決。企業退休金制度的重要性不容忽視。就社會層面而言,良好的退休金制度退休員工社會保險外的另一層生活保障,有助於安定老年之經濟生活與社會福利的達成,就經濟層面而言,退休基金屬於來源固定的長期資金,若適當的運用於市場中,將可加速資本形成而促進經濟之發展,就企業而言,實施退休金制度不僅可穩定勞資關係、增加生產,亦可藉此吸引優秀人才為公司效力,並且藉由退休基金的特殊性質,採取適當的提撥策略,不僅可享受租稅利益、增加公司內部資金來源,更有助於公司價值的提高。 玖、結論 36 私校退撫制度改進方案 台灣地區人口老化是大家關切的問題。九十一年底台閩地區65歲以上的老年人口已經超過二百萬人,佔總人口的8.95%。不僅人口日趨老化,國人也越來越長壽。近十年來國民平均壽命增加1.41歲。九十一年台閩地區國民平均壽命為75.03歲,其中男性為73.20歲,女性為78.06歲。國民壽命的延長在財務方面的意義為社會養老負擔加重。這個加重的負擔勢必要由日後年輕的一代來揹負。九十年零到十四歲的人口是470萬5千人,佔總人口數的21.43%,較上一年減少1.68%,這意謂著他日扶養人口的減少,表示日益加重的養老負擔必須要由日漸減少比例的人口來承擔,這種負擔十分沉重,未來的世代是否承受得起,值得憂慮。 這種養老負擔日漸沉重的現象不僅在台灣,而且是在世界上許多國家已經發生。因此世界銀行在1994年的報告中就指出有全球性的退休金危機,而且呼籲所有國家正視這個問題。世界銀行進一步呼籲各國應建立一個至少有三個支柱的養老制度,multi-pillar system,,所謂三個支柱是指由政府負責的支柱,publicly managed pillar,、雇主負責的支柱,privately managed pillar,、及個人自願的支柱,voluntary pillar,,這三方面都應該及早籌措財源以鞏固老年的經濟安全。簡單的說,由政府提供的退休基金、雇主提供的退休基金及個人自願建立的退休基金三者可構成一個穩當的安全網。 環顧世界各國,有的國家如美國、英國已經建立上述三個支柱,有的國家有兩個支柱,如新加坡,有的國家則只有一個支柱,如智利。各國的政策考量雖各有不同,但有一點相同的,就是各國仍然繼續推動改革,譬如美國目前有社會安全制度民營化的呼聲。主張將目前人民薪給中12.4%的社會安全稅捐中的2個百分點改存入所謂的個人退休基金帳戶,personal retirement account,,目的在於避免美國社會安全制度在2034年走上破產的命運。基本上,台灣的養老制度由二個支柱所支撐,其一是由雇主提供的退休基金,其二是對部分職業由政府補助的養老給付保險,但是這兩個支柱都不健全。此外政府對中低收入戶分別給予3,000元至6,000元不等的老人生活津貼、老農津貼、老漁津貼、榮民安養、部分縣市發放老人年金等,但這些津貼都是因應選舉而即興式的發給,沒有固定的財源,也沒有法源,因此不是永續性、長期性的制度。在台灣人口老化日趨惡化的今天,是我們應該提倡建立個人退休基金這第三個支柱以強化老年經濟安全的時候了。 教育是也攸關國家未來發展至鉅,教育的品質優良與否,影響學生學習情緒及其日後發展,而影響教育成敗的因素最重要的是教育行政結構,教師的素質及學生的素質三項。學校教師的素質則有賴於學校的研究環境,包括經費,研究風氣等,及教師待遇福利之配合。因此如 37 何改進當前私立學校退休金制度,是教育主管當局及校方刻不容緩急待研究的課題。筆者認為,今後改進各校退休金制度需著眼於下述工作, 一、提存儲金費率的確認,教育主管機關,在管理各校退休金制度時,所採取的標準,應是監督各校給付水準要能達到除了私校保險養老給付及教職員自己儲蓄能力所能提供的替代率外,不足數為校方所應負起之責任。因此建議,在近期內應建立提存 方法 快递客服问题件处理详细方法山木方法pdf计算方法pdf华与华方法下载八字理论方法下载 標準,而各年度提存數額應透過精算研究,配合現金流量分析,找出適合的方法,列出標準,供建制制度時採用。 二、薪資遞延觀念的建立,就建立退休年金制度而言,首先有賴於對退休金觀念的突破,亦即應從酬庸式的退休金觀念轉變成遞延薪資的觀念,如此才能達到各校間人才交流的目的。就目前各校採用基數累積型辦理退休金制度而言,基數累積方式不一,通常是往後加重型(Back-Loading),若沿用此種方式,欲年資併計,便會使該教職員服務於前後的學校有不公平的負擔存在。但若新的制度,各校皆採單一的設定醵金方式,各個學校根據教職員需要及財務能力,於每個教職員的服務年度內負擔薪資的固定百分比,對該教職員所服務的各校而言,責任可說都是一樣的,校際間無分野,且預儲退休基金,更能使教師盡其所能,造福社會大眾。 惟要使新制度達到保障退休教職員的目的,則需另成立一管理機構,負責將各校的退休金事務集中處理,將醵金投資運用。並規定各教職員需在離開各私立學校,才可領取應得給付,避免提早領出,自己投資運用不當,失去保障意義。至於該機構之組成,事務之處理,有賴於專家進一步研究。世界上的事務,總是隨著時空的轉移,而有不同的面貌與思想。退休金制度正如這樣的發展,從無到有,再從有到健全,從忠於一個雇主的觀念到忠於整個社會大眾的觀念。教師的貢獻在於造就優良的學生,其受惠的是整個社會,並非如營利機構的員工,所有的成果歸於雇主所有。所以今後私立學校退休金制度,應趨於確保給付之保障,著重遞延薪資之概念,採用各校年資可以併計,公私立師資不分軫域,可以同獲保障的設定醵金方式辦理退休金制度。 三、按月提繳退撫經費,私立學校教職員工退休撫卹基金依私立學校法第五十八條之規定,係由學費另行收取,連同董事會級學校相對提撥之經費共同組成,如有不足之數,由主管教育行政機關予以支應,教職員工本人毋庸負擔。惟公務人員退撫制度改革後,退休撫卹給與以由恩給制改為儲金制,公務人員退休法業經修正公布,現職人員應按月照退撫金基數百分之八至百分之十二,其中百分之三十五繳付退撫經費,學校教職員退休條例亦比照修正,並自八38 私校退撫制度改進方案 十五年二月一日施行。公教人員退撫制度以提撥預儲準備基金方式辦理時,為使私立學校教職員退撫所得亦能按公立學校水準提高,私立學校教職員依公立學校同等級教職員自繳退撫基金比例按月提繳退撫經費,併私校退撫金管理、運用,似為必走之路,而於研議建立私校退撫制度時,私校亦已有此共識。 四、領月退休金及年撫卹金,為使私立學校教職員工退撫制度順利實施,並基於基金安全之考量,在私校退撫制度實施初期,係朝發給一次退撫與之方向設計。惟為白揭示學校教師之權利義務,保障教師之生活,公私立學校教師既於聘任、資格檢定與審定等相等之規範,是應於俸給、退休、撫卹…等方面獲得一致待遇。私立學校教職員工之退撫給與如何使之亦得選擇支領月退休金及年撫卹金,有關機關應會同私立學校代表早日加以規劃。 基於對退休金重要性的認知,先進國家早已發展成熟的企業退休金制度並以適當的法令加以規範,學術界亦頻頻經由經濟、社會、企業的層面發表論文,強調退休金制度的重要性以喚起政府及企業界的重視。反觀國內,雖然退休基金平均每年約以百分之二十的成長率逐年上升,而逐漸在公司中佔有重要地位,然而由於國內退休金制度形成較晚,導致若干規定仍缺乏而未能及時改進,成為抑制企業採行退休金計畫原因。 教育乃百年大計,其成敗具深遠影響,而教師的福利攸關教學工作甚鉅,若教育工作者對其未來生活常懷不安的情緒,不能平心靜氣的為教育工作耕耘,何能達到傳道、授業、解惑的基本使命呢,而教師如由於生活的缺乏保障,以致無法羅致優良師資,產生的惡性循環,首當其衝之受害者仍為無辜學子及社會大眾。因此,完善的福利制度,才能夠安定教職員的教學情緒,進而促進教學工作及提升教學品質,造就國家未來的建設人才。而退休撫卹制度更是整個福利制度中最重要的一環,就如同相關研究揭示「我們從國家整體經濟的發展和國民生活水準及知識水準的提昇來看,為什麼不能讓私立學校的老師安定下來呢,最容易的方式就是提供教師保障,使其安於其位,目前私校教師最感到沒有安全保障的就是退撫制度了，」,陳旭芬,1996,77,,基於退休金理論及概念,教師也面臨社會結構的改變、人口的老化及經濟型態的改變等因素,故在私校教師退休或死亡時候,其本人及家屬也面臨經濟收入之需要。因此,政府及學校對於教師退休或死亡後的經濟生活責無旁貸。為解決教師退休、死亡後的經濟問題,公立學校教師因有公立學校教職員退休撫卹制度及公務人員保險養老給付,使得退休後經濟不安全現象獲得解決。至於私立學校之退休撫卹制度,因為私立學校的成立及維持需要龐大的經費,有時尚需以債務之出來補貼,因而各校在參加私立學校教職員保險前,對於牽涉龐大經費 39 的退休撫卹制度並未積極辦理,而參加私立學校教職員保險的年資又不多,不是領不到退休金,私立學校教職員保險條例係於民國六十九年八月公布,,便是所領到的給付太少,若欲退撫後之經濟完全依賴此收入,則難能獲得保障。因此如何健全私立學校的退撫基金的運作,俾能使退休教職員獲得確實保障,安定在職教師的教學情緒,來為資源分配處於弱勢的私立學校學生來盡心盡力,乃為當前各私立學校及教育主管機關之重要課題。 參考書目 一、中文書籍 中華民國社區發展訓練中心編,2000,,《社會工作辭典》,第四版,,臺北。 行政院經建會,2002,,《我國教師退休撫卹制度之檢討與改進》,台北,經建會自印。 內政部,1994,,《先進國家年金保險制度》,臺北,內政部 王麗容,1991,,「老年退休制度相關理論與國外制度之探討」,《社區發展季刊》。 古允文,1995,,《福利國家的政治經濟學》。台北,巨流 柯木興,1984,,《社會保險》,臺北,中國社會保險學會 許濱松,1993,,《人事行政》。台北,華視出版社 符寶玲,1997,,《退休撫卹基金制度與管理》。台北,華泰 吳三靈,1995,,「公立學校教職員的退休撫卹制度改革」,《人事月刊》第136期 吳凱勳,1994,,《先進國家的年金保險制度》。台北,內政部編印 施能傑,1996,,「退休制度定位問題的分析」,《公務人員月刊》第7卷6期 陳桂華,1993,,「推動退輔制度改革之現狀與展望」,《人事月刊》第112期 張碧蓮,1995,,「私立學校教職員如何納入公教人員退輔制度」,《師說》,88期 40 私校退撫制度改進方案 葉長明,1996,,「公務人員退輔制度檢討改進之研究」,《公務人員月刊》。第6卷8期 陳瑞光,1983,,《私立大學院校退休金制度之研究》。逢甲大學保險研究所 吳靄書,1994,,《企業人事管理現代人力資源管理》,台北,自印 徐育珠、李誠,1974,,《台灣地區職工福利問題研究》,台北,政治大學經濟研究所 莊善任,1997,,《企業利對企業內勞資關係的影響》,文化大學勞工研究所碩士論文。 盧智芳,1999,,「企業、員工新關係」,《天下雜誌》,第221期,頁114-165。 葉至誠,2001,,《職業社會學》,臺北,五南出版社 ,2002,,《社會福利服務》,臺北,揚智出版社 ,2003,,《當代社會問題》,臺北,揚智出版社 詹火生,1983,,《民生主義的社會安全理論與實施》,臺北,中央文物供應社 ,1983,,《社會政策要論》,台北,巨流出版社。 ,1992,,《主要工業國家勞工福利之研究》,行政院勞委會。 蔡宏昭,1990,,《英美日社會福利政策與措施》,臺北,社會發展研究訓練中心 蔡漢賢,1992,,《福利策略與措施之商榷》,中華民國社區發展研究訓練中心 陳旭芬,1998,,《我國現行私立學校退休撫卹制度之探討》,政治大學公行所碩士論文 陳瑞光,1984,,《私立大學校院退休金制度》,壽險季刊第56期,P.P.66-73 貳、英文部分 Appelbaum,Richard P.,1970,,. The Theories of Social Change. Chicago: Markham Publishing. Barr,N. ,1987,, The economics of the welfare State . Stanford,California,Stanford University Press. 41 Barber , A. E. , Dunhan, R. B., & Formisano, R. R.,1992,. “The Impact of Flexible Benefits on Employee Satisfaction”, Personnel Psychology, pp. 45-74. Becker, Howard S.,1963,, Outsiders: Studies in the Sociology of Deviance. New York:The Free Bell,Daniel,1973,,. The Coming of Post-Industrial Society. New York: Basic Books. Bottomore,T.B.,1972,,. Sociology,a guide to Problems and Literature. London: Unwin Uninersits Books. Brown,M.& Bayne,S.,1990,,,Introduction to social administration in Britain,,7th ed,,, London:Unwin Hyman. Gilbert,N.& Specht,H.,1986,,,Dimensions of social welfare policy ,2th ed.,, Englewood Cliffs,N.J.: Prentice-Hall,Inc. Gordon,J.D.,1988,,Developing Retirement Facilities.New York,John Wiley and Sons, Inc. Grapman , J. Brad & Roberr Otteman (1997).Employee Preferences for Various Compensation and Fringe Benefit Options,New York: Macmillian Publishing Co.Inc.. Lengnick-Hall & Bereman (1994).”A Conceptual Framework for the Study of Employee Benefits”, Human Resource Management Review, 4, pp.107-108. Karger H.J.& Stoesz D.S.,1990,,,American social welfare policy :A structural approach, New York:Longman, Kleiner, Brain H. & Ann Sparks (1994). ”How Flexible should Benefit Programs be?”, 42 私校退撫制度改進方案 Risk Management , February, p.12. 43 (英文版 ) Two regulations promulgated for implementation is in the party in power for a long time and the rule of law conditions, the implementation of comprehensive strictly strategic plan, implementation in accordance with the rules and discipline to manage the party, strengthen inner-party supervision of major initiatives. The two regulations supporting each other, the < code > adhere to a positive advocate, focusing on morality is of Party members and Party leading cadres can see, enough to get a high standard; < rule > around the party discipline, disciplinary ruler requirements, listed as "negative list, focusing on vertical gauge, draw the party organizations and Party members do not touch the" bottom line ". Here, the main from four square face two party rules of interpretation: the first part introduces two party Revised regulations the necessity and the revision process; the second part is the interpretation of the two fundamental principles of the revision of laws and regulations in the party; the third part introduces two party regulations modified the main changes and needs to grasp several key problems; the fourth part on how to grasp the implementation of the two regulations of the party. < code > and < Regulations > revised the necessity and revised history of the CPC Central Committee the amendment to the Chinese Communist Party members and leading cadres honest politics several guidelines > and < Chinese Communist Party discipline and Punishment Regulations > 44 私 校退撫制度改進方案 column 1 by 2015 to strengthen party laws and regulations focus. Two party regulations revision work lasted a Years, pooling the wisdom of the whole party, ideological consensus, draw historical experience, respect for the wisdom of our predecessors, which reflects the unity of inheritance and innovation; follow the correct direction, grasp the limited goals, adhere to the party's leadership, to solve the masses of the people reflect a focus on the problem. The new revision of the < code > and < rule >, reflects the party's 18 and the eighth session of the third, the spirit of the fourth plenary session, reflecting the experience of studying and implementing the General Secretary Xi Jinping series of important speech, reflects the party's eighteen years comprehensive strictly practice. (a) revised two regulations of the party need of < the ICAC guidelines > in < in 1997 Leaders as members of the Communist Party of China clean politics certain criteria (Trial) > based on revised, the promulgation and implementation of January 2010, to strengthen the construction of the contingent of leading cadres play an important role. But with the party to manage the party strictly administering the deepening, has not been able to fully meet the actual needs. Content is too complicated, "eight prohibition, 52 are not allowed to" hard to remember, and also difficult to put into practice; the second is concisely positive advocated by the lack of prohibited provisions excessive, no autonomy requirements; the third is banned terms and discipline law, both with the party discipline, 45 disciplinary regulations repeat and Criminal law and other laws and regulations repeat; the fourth is to "clean" the theme is not prominent, not for the existing problems, and is narrow, only needle of county-level leading cadres above. < rule > is in 1997 < Chinese Communist Party disciplinary cases (Trial) > based on revision, in December 2003 the promulgation and implementation, to strengthen the construction of the party play very important role. Along with the development of the situation, which many provisions have been unable to fully meet the comprehensive strictly administering the practice needs. One is Ji law, more than half of the provisions and criminal law and other countries laws and regulations Repetition; two is the political discipline regulations is not prominent, not specific, for violation of the party constitution, damage the authority of Party Constitution of misconduct lack necessary and serious responsibility to pursue; third is the main discipline for the leading cadres, does not cover all Party members. Based on the above situation, need to < the criterion of a clean and honest administration > and < rule > the two is likely to be more relevant regulations first amendment. By revising, really put the authority of Party discipline, the seriousness in the party tree and call up the majority of Party members and cadres of the party constitution of party compasses party consciousness. (II) two party regulations revision process the Central Committee of the Communist Party of China attaches great importance to 46 私 校退撫制度改進方案 two regulations revision . Xi Jinping, general books recorded in the Fifth Plenary Session of the eighth session of the Central Commission for Discipline Inspection, on the revised regulations < > made clear instructions. According to the central deployment, the Central Commission for Discipline Inspection from 2014 under six months begin study two regulations revision. The Standing Committee of the Central Commission for Discipline Inspection 4 review revised. Comrade Wang Qishan 14 times held a special meeting to study two regulations revision, amendment clarifies the direction, major issues of principle, path and target, respectively held a forum will listen to part of the province (area) secretary of the Party committee, Secretary of the Discipline Inspection Commission, part of the central ministries and state organs Department The first party committee is mainly responsible for people, views of experts and scholars and grassroots party organizations and Party members. Approved by the Central Committee of the Communist Party of China, on 7 September 2015, the general office of the Central Committee of the Party issued a notice to solicit the provinces (autonomous regions, municipalities) Party, the central ministries and commissions, state ministries and commissions of the Party (party), the General Political Department of the military, every 3 people organization of Party of two regulations revision opinion. Central Commission for Discipline Inspection of extensive solicitation of opinions, careful study, attracting, 47 formed a revised sent reviewers. In October 8 and October 12, Central Committee Political Bureau Standing Committee and the Political Bureau of the Central Committee After consideration of the two regulations revised draft. On October 18, the Central Committee of the Communist Party of China formally issued two regulations. Can say, two laws amendment concentrated the wisdom of the whole party, embodies the party. Second, < code > and < Regulations > revision of the basic principles of two party regulations revision work and implement the party's eighteen, ten eight plenary, the spirit of the Fourth Plenary Session of the Eleventh Central Committee and General Secretary Xi Jinping important instructions on the revised < low political criterion > and < Regulations >, highlighting the ruling party characteristics, serious discipline, the discipline quite in front of the law, based on the current, a long-term, advance as a whole, with Bu Xiuding independent < rule > and < rule >. Main principle is: first, adhere to the party constitution to follow. The constitution about discipline and self-discipline required specific, awaken the party constitution of party compasses party consciousness, maintaining the authority of the constitution. General Secretary Xi Jinping pointed out that "no rules, no side round. Party constitution is the fundamental law, the party must follow the general rules. In early 2015 held the eighth session of the Central Commission for Discipline Inspection Fifth Plenary Session of the 16th Central 48 私 校退撫制度改進方案 Committee, Xi Jinping again pointed out that constitution is the party must follow the general rules, but also the general rules." the revision of the < code > and < rule > is Method in adhere to the regulations established for the purpose of combining rule of virtue is to adhere to the party constitution as a fundamental to follow, the constitution authority set up, wake up the party constitution and party rules the sense of discipline, the party constitution about discipline and self-discipline specific requirements. 4 second is to adhere to in accordance with the regulations governing the party and the party. The Party of rule of virtue "de", mainly refers to the party's ideals and beliefs, excellent traditional style. The revised the < code > closely linked to the "self-discipline", insisting on the positive initiative, for all members, highlight the "vital few", emphasized self-discipline, focusing on the morality, and the majority of Party members and the ideological and moral standards. The revised < > Ji method separately, Ji, Ji Yan to Method, as a "negative list", emphasizing the heteronomy, focusing on vertical gauge. Is this one high and one low, a positive reaction, the strict party discipline and practice results transformation for the integration of the whole party to observe moral and discipline requirements, for the majority of Party members and cadres provides benchmarking and ruler. Third, insist on to. In view of the problems existing in the party at the present stage, the main problems of Party members and cadres in the aspect of self-discipline and abide by 49 the discipline to make clearly defined, especially the party's eighteen years strict political discipline and political rules, organization and discipline and to implement the central eight provisions of the spirit against the four winds and other requirements into Disciplinary provisions. Not one pace reachs the designated position, focusing on in line with reality, pragmatic and effective. After the revision of major changes, major changes in the < code > and < rule > modified and needs to grasp several key problems (a) < code > < code > adhere to according to regulations governing the party and party with morals in combination, for at the present stage, the leadership of the party members and cadres and Party members in existing main problems of self-discipline, put forward principles, requirements and specifications, showing Communists noble moral pursuit, reflected at all times and in all over the world ethics from high from low 5 common requirements. One is closely linked to the "self-discipline", removal and no direct relation to the provisions of . the second is adhere to a positive advocate, "eight prohibition" 52 are not allowed to "about the content of the" negative list moved into synchronization amendment < cases >. Three is for all the party members, will apply object from the leadership of the party members and cadres to expand to all Party members, fully embodies the comprehensive strictly required. The fourth is prominent key minority, seize the leadership of the party members and cadres is the key, and put 50 私 校退撫制度改進方案 forward higher requirements than the ordinary Party members. Five is to simplify, and strive to achieve concise, easy to understand, easy to remember. The revised < code > is the ruling Party since the first insists on a positive advocate forAll Party members and the self-discipline norms, moral declaration issued to all members of the party and the National People's solemn commitment. > < criterion of a clean and honest administration consists of 4 parts, 18, more than 3600 words. After the revision of the < code >, a total of eight, 281 words, including lead, specification and Party member cadre clean fingered self-discipline norms, etc. Part 3 members low-cost clean and self-discipline, the main contents can be summarized as "four must" "eight code". Lead part, reiterated on ideal and faith, fundamental purpose, the fine traditions and work style, noble sentiments, such as "four must" the principle of requirements, strong tone of self-discipline, The higher request for 6 and supervised tenet, the foothold in permanent Bao the party's advanced nature and purity, to reflect the revised standards requirements. Members of self-discipline norms around the party members how to correctly treat and deal with the "public and private", "cheap and rot" thrifty and extravagance "bitter music", put forward the "four norms". Party leader cadre clean fingered self-discipline norms for the leadership of the party members and cadres of the "vital few", around the "clean politics", from civil servant of the color, the exercise of power, moral integrity, a good 51 family tradition and other aspects of the leadership of the party members and cadres of the "four norms" < > < norm norm. "The Party member's self-discipline norms" and "party members and leading cadre clean fingered self-discipline norms," a total of eight, collectively referred to as the "eight". "Four must" and "eight" of the content from the party constitution and Party's several generation of leaders, especially Xi Jinping, general secretary of the important discussion, refer to the "three discipline and eight points for attention" statements, and reference some embody the Chinese nation excellent traditional culture essence of epigrams. (2) the revised regulations, the main changes in the revised Regulations > to fully adapt to the strictly requirements, reflects the according to the regulations governing the law of recognition of deepening, the realization of the discipline construction and Jin Ju. < rule > is party a ruler, members of the basic line and follow. And the majority of Party members and cadres of Party organizations at all levels should adhere to the bottom line of thinking, fear discipline, hold the bottom line, as a preventive measure, to keep the party's advanced nature and purity. 1, respect for the constitution, refinement and discipline. Revised < rule > from comprehensive comb physical constitution began, the party constitution and other regulations of the Party of Party organizations and Party discipline requirements refinement, clearly defined in violation of the party constitution will be in accordance with 52 私 校退撫制度改進方案 regulations to give the corresponding disciplinary action. The original 10 categories of misconduct, integration specification for political discipline, discipline, honesty and discipline masses Ji Law and discipline and discipline and other six categories, the content of < rule > real return to Party discipline, for the majority of Party members and listed a "negative list. 7 2, highlighting the political discipline and political rules. > < Regulations according to the stage of the discipline of outstanding performance, emphasizing political discipline and political rules, organization and discipline, in opposition to the party's leadership and the party's basic theory, basic line, basic program and basic experience, the basic requirement of behavior made prescribed punishment, increase the cliques, against the organization such as violation of the provisions, to ensure that the central government decrees and the Party of centralized and unified. 3, adhere to strict discipline in the law and discipline In front, Ji separated. Revised < Regulations > adhere to the problem oriented, do Ji separated. Any national law existing content, will not repeat the provisions, the total removal of 79 and criminal law, repeat the content of the public security management punishment law, and other laws and regulations. In the general reiterated that party organizations and Party members must conscientiously accept the party's discipline, die van comply with national laws and regulations; at the same time, to investigate violations of Party members and even criminal behavior of 53 Party discipline and responsibility, > < Regulations distinguish five different conditions, with special provisions were made provisions, so as to realize the connection of Party discipline and state law. 4, reflect Wind building and anti-corruption struggle of the latest achievements. < rule > the party's eighteen years implement the spirit of the central provisions of the eight, against the requirements of the "four winds" and transformation for disciplinary provisions, reflecting the style construction is always on the road, not a gust of wind. In the fight against corruption out of new problems, increase the trading rights, the use of authority relatives profit and other disciplinary terms. Prominent discipline of the masses, the new against the interests of the masses and ignore the demands of the masses and other disciplinary terms and make provisions of the disposition and the destruction of the party's close ties with the masses. Discipline to protect the party's purpose. 8 of these regulations, a total of three series, Chapter 15, 178, more than 24000 words, after the revision of the regulations a total of 3 series, Chapter 11, 133, 17000 words, divided into "general" and "special provisions" and "Supplementary Provisions" Part 3. Among them, add, delete, modify the provisions of the proportion of up to nearly 90%. 1, the general general is divided into five chapters. The first chapter to the regulations of the guiding ideology, principles and scope of application of the provisions, highlight the strengthening of the party constitution consciousness, 54 私 校退撫制度改進方案 maintenance the authority of Party Constitution, increase the party organizations and Party members must abide by the party constitution, Yan Centralized centralized, would examine at all levels of the amended provisions implementing and maintaining Party discipline, and consciously accept the party discipline, exemplary compliance with national laws and regulations. The second chapter of discipline concept, disciplinary action types and effects of the regulations, will be a serious warning from the original a year for a year and a half; increase the Party Congress representative, by leaving the party above (including leave probation) punishment, the party organization should be terminated its representative qualification provisions. The third chapter of the disciplinary rules of use prescribed in the discipline rectifying process, non convergence, not close hand classified as severely or heavier punishment. "Discipline straighten "At least eighteen years of five years, these five years is to pay close attention to the provisions of the central eight implementation and anti -" four winds ". The fourth chapter on suspicion of illegal party disciplinary distinguish five different conditions, with special provisions were made provisions, to achieve effective convergence of Party and country 9 method. < rule > the provisions of Article 27, Party organizations in the disciplinary review found that party members have committed embezzlement, bribery, dereliction of duty dereliction of duty and other criminal law act is suspected of committing 55 a crime shall give cancel party posts, probation or expelled from the party. The second is < Regulations > Article 28 the provisions of Party organizations in the disciplinary review But found that party members are stipulated in the criminal law, although not involved in a crime shall be investigated for Party discipline and responsibility should be depending on the specific circumstances shall be given a warning until expelled punishment. This situation and a difference is that the former regulation behavior has been suspected of a crime, the feeling is quite strict, and the latter for the behavior not involving crime, only the objective performance of the provisions of the criminal code of behavior, but the plot is a crime to slightly. < Regulations > the 29 provisions, Party organizations in the discipline review found that party members and other illegal behavior, affect the party's image, the damage to the party, the state and the people's interests, we should depend on the situation Seriousness given disciplinary action. The loss of Party members, seriously damaging the party's image of behavior, should be given expelled from the party. At this article is party member is in violation of the criminal law outside the other illegal acts, such as violates the public security administration punishment law, customs law, financial laws and regulations behavior. The fourth is < cases > Article 32 stipulates, minor party members and the circumstances of the crime, the people's Procuratorate shall make a decision not to initiate a prosecution, or the people's court shall make a 56 私 校退撫制度改進方案 conviction and exempted from criminal punishment shall be given within the party is removed from his post, probation or expelled from the party. Party members and crime, sheets were fined in accordance with For acts; the principal Ordinance amended the provisions of the preceding paragraph. This is the new content, in order to achieve Ji method effective convergence. Five is < > the thirty third article 10 of the provisions, the Party member due to an intentional crime is sentenced to criminal law (including probation) sheets or additional deprivation of political rights; due to negligence crime and was sentenced to three years or more (excluding three years) a penalty, shall give expelled punishment. Due to negligence crime is convicted and sentenced to three years (including three years) in prison or be sentenced to public surveillance, detention, shall in general be expelled from the party. For the individual may not be expelled from the party, should control Approval. This is followed and retained the original > < Regulations the provisions of punishment party authorization rules and report to a level party organizations. For is "party members with criminal acts, and by the criminal punishment, generally should be expelled from the party". The fifth chapter of probationary Party member of the discipline and discipline after missing members of the treatment and punishment decisions, such as the implementation of the provisions, clear the related party discipline and punishment decision made after, for duties, wages and other relevant alteration formalities for 57 the longest time. 2, sub sub section will the original regulations of 10 categories of acts of violation of discipline integration revised into 6 categories, respectively, in violation of the punishments for acts of political discipline "in violation of discipline behavior of punishment" in violation of integrity of disciplinary action points "of violation punishments for acts of mass discipline" "the violation of work discipline, punishment" in violation of discipline of life behavior punishment "6 chapters. 3, annex" Supplementary Provisions "clear authority making supplementary provisions of, cases of interpretative organ, as well as regulations implementation time and retroactivity etc.. 11 (3) learning understanding > < regulations needs to grasp several key problems The first problem -- about the violation of political discipline behavior > < new ordinance chapter 6 the political discipline column for the six disciplines, that is the main opposition to Party leadership and the opposition of the basic theory, basic line, basic program and basic experience, basic requirements of misconduct made provisions of the disposition, especially the eighteen since the CPC Central Committee put forward the Yan Mingzheng treatment of discipline and political rules requirements and practical achievements transformation for Discipline article, increase the false debate central policies, cliques, against the organization review, make no discipline of the principle of harmony terms. These are the party's eighteen years in comprehensive strictly Process 58 私 校退撫制度改進方案 combined with the practice of rich content. (1) false debate the central policies and undermine the Party of centralized and unified the problem is made in accordance with the provisions of the party constitution. Constitution in general programme requirements adhere to democratic centralism is one of the requirements of the construction of the party must adhere to the four cardinal. Application of this principle is not only the party the basic organization principle and is also the mass line in party life, it requires that we must fully develop inner-party democracy, respect for the dominant position of Party members, safeguarding the Party member democratic rights, give full play to the enthusiasm and creativity of the party organizations at all levels and Party members, at the same time, also must implement the right concentration, ensure the party's mission < the chaos in unity and concerted action to ensure that the party's decision to get quickly and effectively implementing. The Party Central Committee formulated the major principles and policies, through different channels and ways, fully listen to the party organizations and Party members of the opinions and suggestions, but 12 is some people face to face not to say back blather "" will not say, after the meeting said, "" Taiwan does not say, and nonsense ", in fact, not only disrupt the people thought, some causing serious consequences, the damage to the Party of the centralized and unified, hinder the central policy implementation, but also a serious violation of the democratic system of 59 principles. There is no doubt that shall, in accordance with the Regulations > 4 Specified in Article 6 to give the appropriate punishment. For did not cause serious consequences, to give criticism and education or the corresponding tissue processing. (2) about the destruction of the party's unity < New Regulations > the forty eighth to fifty second article, to damage Party's unity unified and violation of political discipline, punishment situation made explicit provisions. Article 52 of the new "in the party get round group, gangs seek private gain, cliques, cultivate private forces or through the exchange of interests, for their own to create momentum and other activities to gain political capital, given a serious warning or withdraw from their party posts disposition; if the circumstances are serious, to give Leave a party to observation or expelled from the party. (3) on against the organization review of the provisions of the constitution, party loyalty honesty is party members must comply with the obligations. Members must obey the organization decision, shall not violate the organization decided encounters by asking questions to find organization, rely on the organization, shall not deceive the organization, against the organization. For example, after the investigation does not take the initiative to explain the situation, but to engage in offensive and defensive alliance, hiding the stolen money is against survey organization, is a violation of the behavior of political discipline. Article 24 of the original > < Regulations, although the 60 私 校退撫制度改進方案 provisions of the interference, hinder group review the behavior of the fabric can be severely or 13 Aggravated punishment, but did not put this kind of behavior alone as a discipline for qualitative amount of discipline. > < new regulations increase the Article 57, "anti organization review, one of the following acts, given a warning or serious warning; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if the circumstances are serious, give expelled from the party: (a) on supply or forged, destroyed, transfer, conceal evidence; (II) to prevent others expose, providing evidence Material; (III) harboring co personnel; (4) to the organization to provide false information, to hide the fact; (5) the him against the acts of the organization review. "< rule > add this clause to the Constitution requires more specific, the previous no punishment in accordance with the definite list and put forward clear punishment in accordance with. (4) about organizing or participating in superstitious activities as < Regulations > about engage in activities of feudal superstition obstruction of social management order" violations of Article 164 the provisions, but according to the original < rule > only in disrupting production, work, social life order The case to be disciplinary treatment, in other words, alone make the feudal superstition, organize or participate in the activities of feudal superstition of, does not constitute a violation. Which is not consistent with the requirements of our party's political party. > < new 61 regulations in this change is, superstitious activities on the political discipline, increase the Article 58, is the organization of Party members, in superstitious activities included in violation of the negative list of political discipline deserves punishment, which and Party members should adhere to the correct political principle, political standpoint and viewpoint is consistent. 14 the second question about organization and discipline violation behavior of democratic centralism is our The party's fundamental organizational system. < New Regulations > Chapter 7 "in violation of the behavior of organizational discipline punishment" mainly for violation of democratic centralism, contrary to the "four obey the discipline behavior for source classification rules. Increased not in accordance with the relevant provisions or requirements to the organization for instructions to report on major issues; do not report truthfully report about personal matters; falsify personal archives; hide before joining the party serious mistakes; leading cadres in violation of the relevant provisions of the organization, will participate in the spontaneous formation of the old Xiang, Alumni Association, comrades in arms; to obtain illegal country residence abroad or foreign nationality, illegal for private frontier Documents such as discipline terms. (1) on the report truthfully report personal matters in 2010 the Central Committee of the Communist Party of China office, office of the State Council introduced < provisions on issues related to the leading cadres to report 62 私 校退撫制度改進方案 personal >, is clear about the request, deputy division level and above leading cadres should truthfully report changes in my marriage and spouse, children, moved to the country (territory), practitioners, income, real estate, investment and other matters, for failing to report, do not report, concealed and unreported, according to the seriousness of the case, giving criticism and education, and to make a correction within a time limit, shall be ordered to make a check, the commandment Jiemian conversation, informed criticism or jobs, free Post processing, constitute violations, in accordance with the relevant provisions shall be given a disciplinary sanction. But since the original < Regulations > and there is no corresponding specific terms, the violation of the regulations, do not report, as a false report about personal matters, there is no corresponding disciplinary action terms, in practice it is difficult to operate. In this regard, in order to solve is not reported, as a false report about personal matters 15 asked censure, the new < Regulations > add the Article 67 of violation of personal matters related to reporting requirements, report truthfully report the clear punishment basis, making this kind of violation behavior is no longer free drilling for Exhibition on matters of personal checks to verify and supervision of cadres, discipline review provides a powerful discipline guarantee. (2) about the illegal organization, to fellow, alumni, friends of the war will < regulations stipulated in Article 68 of >, leading cadres of the party in violation of relevant provisions of the 63 organization, will participate in the spontaneous formation of fellow, Alumni Association, comrade in arms to give the punishment according to the seriousness of the case. Here special needs note is three points: this provision for only the leading cadres ", reflecting the high requirements of leading cadres; second violation in 2002, the Central Commission for Discipline Inspection, the central Organization Department and the The relevant provisions of the General Political Department jointly issued the < off in leading cadres not to participate in the initiative to set up "the villagers would be" alumni "" comrades in arms organization notice >. That is to say, to the spontaneous formation of fellow, Alumni Association, comrades in arms will constitute the premise of discipline is a violation of the provisions of this. The notification specified, leading cadres are not allowed to participate in the spontaneous incorporation of fellow, alumni, between comrades association would like the organization and shall not bear the sorority Human and the organizer shall not hold the corresponding position in the sorority; shall not borrow machine woven "network" and engage in kiss sparsely, round and round the gangs, but not "align" "Jieyi Gold Orchid" behavior. The third is to emphasize here that shall be organized to participate in the initiative to set up the villager, Alumni Association, comrades in arms. The so-called 16 spontaneous was established mainly means without registration. Therefore, Party members include leading 64 私 校退撫制度改進方案 cadres in the normal range of fellow, alumni, comrades in the party is not a violation of the rules of Party discipline. The three problem about integrity violations discipline Lian Jie discipline has been eighteen years clean government and anti The focus of the work of corruption. This Ordinance to amend, honesty and discipline this biggest adjustment, the new content, most of which prescribed by the original < criterion of a clean and honest administration > 8 ban and 52 are not allowed into the basic this part. (1) the central eight provisions of the spirit and requirements into < New > in the regulations of the party's eighteen years, central resolutely implement the provisions of the eight and pay close attention to the node and intensive briefing, on public funds, private bus, public funds tourism, gifts of public funds, the big parade and lavish weddings and festive, illegal payment allowances and subsidies, illegal construction of buildings such as the original masses reflects the relatively strong, "four winds" problem of the Resolute rectification. But original < Regulations > to eat and drink, super standard reception and no clear and specific expression, new < rule > will implement eight Central provisions of the spirit of the problem increased to "clean cheap self-discipline" chapter, clear to exceed the standard, beyond the scope of the reception or borrow machine eating and drinking etc. some in violation of the provisions of the spirit of the eight central relevant persons responsible for punishment, once the violation will be according 65 to the < rule > severely punished, binding, enhanced significantly. One is to add Article 87, about to obtain illegal, hold, and the actual use of the sports card, golf ball cards and other consumer card. Illegal access to private clubs made the punishment provisions. The second is increase the Article 97, has made provisions of the disposition of illegal self pay or 17 spamming allowances, subsidies and bonuses. The third is added to the Article 99, on violation of super standard, beyond the scope of the reception or borrow machine eat and drink to make the provisions of punishment. The fourth is to increase the Article 101, on the management of conference activities in violation of the provisions made sanctions regulations. The fifth is the increased Article 102, for violation of office space management provisions made the punishment provisions. Six is to split the original < rule > Article 78, formed article 98, Article 100 of public Models of tourism, violate the provisions on the administration of the use of discipline of the bus through the list of made a more detailed provisions, apply more operational. Seven is increased the article 96, in violation of the relevant provisions of the, to participate in public funds to pay for dinner, high consumption of entertainment, fitness activities and public funds to buy gift, send gifts to make the provisions of the disposition. On the violation of the central provisions of the spirit of the eight, in addition to > < new regulations into "violation of honesty and self-discipline" misconduct outside, is different with the original < 66 私 校退撫制度改進方案 Regulations >, revised < rule > clearly defined not only to disposition of the directly responsible persons, but also dispose of collar Guide responsibilities. (2) increased trading rights, use of authority or position influence as relatives and close to profit violation of the terms of the < New Regulations > absorption < clean politics several guidelines > the relevant provisions spirit, increase the "negative list, including trading rights, the functions and powers or duties of influence as relatives and staff around profit. Increase Article 81" mutual use of office or authority ring for each other and their spouses, children and their spouses and other relatives, around 18 personnel and other specific relationship between the people to seek benefits engage in trading rights, given a warning or serious warning Sanctions; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if the circumstances are serious, shall be expelled from the party. Increase Article 82 "connivance, acquiescence to the spouse, children and spouse etc. relatives and staff around the effect of Party members and cadres personal authority or position for personal gain, if the circumstances are relatively minor, given a warning or a serious warning; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if the circumstances are serious, the given Expelled from the party. Party members and cadres of the spouses, children and their spouses does the actual work and get salary or although 67 the actual work but to receive significantly beyond the same rank salary standard, Party members and cadres informed fails to correct, in accordance with the provisions of the preceding paragraph. "(3) about the gifts, gifts misconduct from handling practices in recent years, engaged in official cadres received gifts, gifts problems more prominent. This has seriously affected the image of Party members and cadres, damaged the relations between the party and the masses, and is a hotbed of corruption, is really necessary for this kind of behavior to be disciplined. < rule > no on accepting gifts, gifts, Card consumption behavior to engage in simple "one size fits all", but the difference between the different separately. One is in accordance with the provisions of Article 83, accepting may affect the impartial enforcement of the official gifts, gifts, consumer cards to depending on the seriousness of the case shall be given disciplinary sanctions. That is to say, for may affect the fair execution of business gifts, gifts, consumer cards are not allowed to accept. 19 is in accordance with the provisions of Article 83, accepting was significantly higher than normal ceremony is still exchanges of gifts, gifts, consumer card to disciplinary action. This is new regulations that daily life is purely reciprocity, accepting the same thing, boys , fellow friends gifts, gifts, shopping cards, although and fair execution of business has nothing to do, also want to as the case shall be dealt with, the situation is obviously beyond normal reciprocity ". The so-called" reciprocity ", one is 68 私 校退撫制度改進方案 emphasizes the reciprocal in protocol. In other words is you to me how, I to you how, not only does not go. The second is to significantly exceeded the normal local economy level, customs and habits, economic capacity of individual gifts, gift value. Specific sanctions to according to the processing of a variety of factors to consider, as appropriate. The third is the root according to the provisions of Article 84," to Engaged in public service personnel and their spouses and children, children's spouses and other relatives and other specific relationship presented Ming Xianchao normal reciprocity of gifts, gifts, consumer card, if the circumstances are relatively serious, given a warning until probation. "In accordance with the above provisions, gift giving significantly beyond the normal reciprocity, giver constitute the discipline. (4) on illegal trading of stocks or of other regulations of securities investment < > Article 88 is engaged in punishment regulation of camp and activity in violation of the relevant provisions on. Among them, 3 will" buying and selling stocks or in other securities investment "column as one of disciplinary cases Out. First need to be clear, > < regulations did not change the provisions of the Ordinance. The ordinance of the provisions of the second paragraph of Article 77 provisions "who, in violation of the provisions of the sale of stocks" is one of the violation, and at the beginning of the first paragraph of this article "violation of 20 against the relevant provisions of the" textual representation of the repeat revision. In, just from the legislative 69 technique removed the "personal" in violation of the provisions, content and not to change the original provisions. Need to clear is, "buy or sell a stock or of other securities investment" refers to violation of the relevant provisions refers to in April 2001, the Party Central Committee, the State Council promulgated the On the work of the party and government organs staff's personal investment in securities if dry provisions >. According to the provisions of Article 3, use of work time, office facilities, the sale of stocks and securities investment fund belongs to illegal behavior. The fourth question, about the violation of the masses of the disciplinary actions < new regulations > would violate public discipline behavior of a single set of a class of restored "three rules of discipline and eight note" in the discipline of the masses of excellent traditional. < New Regulations > Chapter 9 "to violate the masses of disciplinary action", mainly the destruction of the party's close ties with the masses of misconduct made provisions on disciplinary; enrich and perfect the super standard, beyond the scope of Xiang Qun < All to raise fund and labor, in for involving the public affairs deliberately, chinakayao, in social security, policy support, disaster relief funds and materials and other matters assigned any kind and affectionate friends, obviously unfair acts against the interests of the masses of the disciplinary terms; increase the terms not in accordance with the provisions of the public party provided, government, factory and village (neighborhood) provided etc. 70 私 校退撫制度改進方案 violation of the people's right to know the behavior of the discipline. The fifth issue, on the violation of work discipline violation of work discipline added "negative list, including Party organizations carry out strictly Main responsibility for poor discipline terms. (1) the new party organization comprehensive strictly the main responsibility of the party does not fulfill the 21 or perform poor disciplinary terms < New Regulations > has a lead people to pay attention to the new terms, that is, in chapter ten "on the violation of work discipline behavior punishment" increase in the one hundred and fourteenth "party fail to perform comprehensive strictly the main responsibility of the party or to perform comprehensive strictly the main responsibility for administering the ineffective, resulting in serious damage or serious adverse effects, to the person directly responsible and the responsibility of leadership and give a warning or serious warning. The situation is serious, giving removed from their party posts or on probation Punishment. "Here the changes. For the first time, the main responsibility write < rule >. (2) new shall report does not report or false reporting discipline shall increase the 117 bar" in the higher level units to check to inspect the work or report to the parent unit, work report of shall report the matters do not report or do not report, cause serious damage or serious adverse effects of, to the person directly responsible and the responsibility of leadership, to give warning or a serious warning; if the circumstances are serious, giving removed 71 from their party posts or placed on probation. "For example, during the tour visits to the region, the unit Members the obligation to the inspection teams to reflect the true situation, to conceal not reported or intentionally to the inspection teams to provide false information, causing serious damage or serious adverse effects of, the person directly responsible and the responsibility of leadership should be in accordance with the provisions of < rule > Article 117 to give the appropriate punishment. (3) the new not granted in accordance with the provisions of punishment, not according to the provisions of the implementation of disciplinary measures 22 violation of the provisions of Article 115 "Party organizations have one of the following circumstances, the direct leadership responsibility. Probation: members were sentenced punished, in accordance with the provisions give disciplinary action or in violation of state law Rules of behavior should be given disciplinary punishment and dispose of; disciplinary punishment by decision or complaint review the decision made, not in accordance with the provisions of the implementation decisions on punishment of the party, position, rank, and the treatment of the matters; Party members subject to disciplinary action, not in accordance with the cadre management authority and organizational relationships of by dispose of Party members to carry out education and supervision of daily management. "What needs to be pointed out is," cliff "demoted with cars, housing, secretary problem, 72 私 校退撫制度改進方案 implementation is not a discipline and party posts and ranks treatment by the organization department is responsible for the implementation, with cars, housing by the logistics department is responsible for the implementation of, Ji Commission responsible oversight responsibilities. The six questions, about the acts violating the discipline of life "in violation of discipline of life behavior punishment", mainly to "four winds" problems and a serious violation of social morality, family virtue acts of misconduct made provisions on disciplinary, an increase of extravagant life, contrary to the social public order and good customs disciplinary terms. Worth mentioning is, > < Regulations in Article 150 about "adultery" "mistress (Cardiff) formulation in the new < rule > is removed, to expand the scope of Article 127 provisions" and others hair improper sexual relations, let face disciplinary action Wider more strict. Four, and earnestly do a good job in the < code > and < rule > implement system of life lies in execution. < code > and < Regulations > is 23 Party organizations at all levels of a strong constraint and all Party members follow. Learning and implementing the < code > and < rule > is party committees (party), commission for discipline, discipline inspection group), the majority of Party members and cadres of the common responsibility, must party caught together, the party one execution. () Party committees (party) and play and implement comprehensive strictly the main responsibility, pays special attention to the two party regulations 73 learning cross penetration. One is to Adhere to the party constitution is fundamental to follow, and resolutely safeguard the authority of the Party Chapter. The second is to adhere to the problem oriented, to strictly political discipline and political rule moments in the first place. The third is to adhere to the discipline and rules quite in front must not allow the bottom line to break the discipline. The fourth is to seriously organize the study of propaganda and education, in the city party members to create a disciplined, about the rules of the strong atmosphere. (II) Commission for Discipline Inspection at all levels (Discipline Inspection Group) to an important basis for the revised two party regulations as, adhere to easily blame, strengthen supervision and enforcement And early method in combining Ji, increase accountability efforts. One is to two regulations within the party important basis, adhere to the party constitution duties, with strict discipline to maintain the constitution authority. The second is to adhere to high standards and keep the bottom line, adhere to Ji Yan in law and discipline, the discipline and rules quite in front, grasping grasping small, easily blame, comprehensive use of supervision and discipline of "four kinds of form" in the discipline embodies the strict requirements and care for the discipline, tighten up, Yan. According to discipline in accordance with regulations to carry out disciplinary review. Increase the violations punishment, clues can initiate an investigation on the trial of cases According to the discipline on the 74 私 校退撫制度改進方案 provisions of the proportion of processing and control manager maintains discipline. To focus on investigating non convergence, don't accept hand serious disciplinary violations at the same time, pay more attention to the general review of discipline 24 behavior, and gradually increase the lighter punishment. Four is to illuminate two party regulations, combined with the local district of the Department of party conduct Lianzheng to relevant laws and regulations system clean, timely research proposes to establish, change, waste release opinion, avoid conflict, and the fasten system of cage, and gradually formed not rot, not rot, not want to rot system and working mechanism. (3) the leadership of the party members and cadres should play an exemplary role. The rate of higher consciousness of the front of the Ordinance to lead practice self-discipline norms, leading to maintain discipline of seriousness and authority. One is the above rate, demonstration and guidance, take the lead in learning and mastering the < code > and < > the requirements and regulations, do the deep understanding, learning to use. The second is to play an exemplary role in abiding by discipline rate, take the lead in practicing self-discipline norms, firmly establish before the discipline are equal, the system has no privilege, discipline is no exception, and consciously do standards, require more strict measures more practical. Third is to consciously accept supervision, conscientiously participate in the democratic life and debriefing honesty responsibility, such as Real to the 75 party organization to report personal matters, and to accept the supervision of the work and life of the normal, habits under the supervision of the exercise of power, to carry out the work. The fourth is to set an example for the strict enforcement of discipline. Leading cadres should take the lead in the maintenance of discipline of seriousness and authority, to dare to seriously, dare to struggle, dare to offend people, for misconduct not laissez faire, but do not indulge, not tolerate to ensure the party constitution of party compasses party put in place. (4) the majority of Party members and cadres to set high standards and hold the bottom line, consciously abide by the < code > and < rule >. One is to control the < standard > and < 25 cases >, tight Close connection with their own thoughts, practical work and life, efforts to solve the problems, to enhance the study and implement of the effectiveness and pertinence. The second is to establish a high standard and hold the bottom line, consciously in the self-discipline pursuit of high standards, strictly in the party away from the red line discipline, discipline, about the rules and know fear, distrust, the formation of the honor system, comply with the system, safeguard system of good habits. Regulations and discipline regulations of < < New Revision of the Communist Party of China clean fingered self-discipline criterion > and < Chinese Communist Party Disciplinary Regulations > is the Party Central 76 私 校退撫制度改進方案 Committee in the new situation to promote the comprehensive strictly root of the lift, the regulations of the party construction of keeping pace with the times. We should study and implement the Standards > and < > as the primary political task, adhere to the party constitution duties, adhere to the discipline of, Ji Yan in law, the full implementation of supervision and discipline accountability responsibilities for coordination and promotion "four overall" strategic layout in XX District vivid practice to provide a strong guarantee. - Si Jian Wu, and effectively enhance the implementation of the implementation of the < code > < > The consciousness of General Secretary Xi pointed out that the party is in charge of the party, to manage the party; strictly, it can cure good party. Criterion > and < rule > keep pace with the times is our party to form a new potential strictly rules, to deepen understanding of the ruling law, is a comprehensive strictly, and strengthen the supervision within the party important grasper. Criterion > closely linked to the theme of self-discipline, self-discipline intensity-modulated, focusing on morality, for the majority of Party members and cadres set to see, feel the high standard, show the Communists noble moral sentiment; District Ordinance < < rule > the constitution of discipline integration into a political discipline, organization and discipline, honesty and discipline, discipline of the masses, work discipline, discipline, emphasize discipline, focusing on established rules, to draw the party 77 organizations and Party members do not touch the bottom line. Party committees (party) to effectively strengthen the study and publicize the implementation of the < code > and < rule > the organization and leadership of criterion > and < > a full range, multi angle, deep publicity, the formation of study and publicize and implement the boom, in order to consolidate the development of good political environment to create a positive environment and atmosphere. The majority of Party members and cadres to strict requirements, the < rule > and < Ordinance cases > as a guide to action and behavior criterion, adhere to the moral standards and discipline of the bottom line, to maintain the discipline of worship and awe, learning, compliance, and maintain party discipline and rules of the model. The discipline inspection and supervision organs and cadres to the < code > and < > as the deepening of the "three", and strengthen supervision and discipline of accountability is important to follow correctly grasp the use of supervision and discipline of "four types", promote the comprehensive strictly in new roots. Strict discipline, adhere to the discipline and rules quite in front of the enterprise in the implementation of expensive to implement to execute. The discipline inspection and supervision organs to implement the < code > and < Efforts to investigate cases > as an opportunity, adhere to the party should manage the party strictly, serious performance of their duties to promote two regulations implementation. Change discipline concept. From the 78 私 校退撫制度改進方案 simple "investigation of illegal" to a comprehensive "stare at violate discipline"; from the business case to prosecute the big cases and timely solve the signs of tilt to. From the orientation to the normal supervision; from the tube "minority" to resist the "most". Guide Party members and cadres to seriously implement the < code > and < rule >, consciously abide by the political, organizational, honest people, work, life six discipline. Urge the leadership cadres sent to play an exemplary role, take the lead in strictly enforced. Relaxation and rest Strong wind is Su Ji, closely linked to the "four winds" prone to multiple, the masses reflect the strong important nodes and, glued to the four winds "new form, new trends, seriously investigate and deal with violations of the central eight provisions of the spirit, to increase the bulletin exposure intensity, the formation of Chajiu" four winds "loudly, continue to release and discipline must be strict signal. At the same time, extended supervision tentacles, through the development of the rural and fishery party conduct Lianzheng construction inspection, issued in a timely manner, Chajiu occurred in grassroots side of corruption and unhealthy, and earnestly safeguard the interests of the masses and social stability. The creativity and discipline. Grasp and make good use of the supervision and discipline of" four types ", to ensure the Promoting clues to lots of discipline and the law of the vacuum tube, strict together. Not only to the "less" and "very few" thorough investigation severely punished, but also the "most" 79 to maintain zero tolerance trend through layers of conductive pressure, let the discipline about the rules for each party members and cadres consciously follow. At present, it is necessary to implement the "list" management, strictly follow the clues to the disposal of five standards, make the classification of disposal, dynamic cleanup. Zadok Party committees at all levels to implement the main responsibility, comprehensive use of disciplinary action and tissue processing and other means to effectively curb the commonplace, used to see do not blame the "small problem", not because of "practice" and "exception". Prominent Discipline characteristics, the problems of violation of discipline and rules into the focus of supervision and discipline and disciplinary review. At the same time, increase case double check the intensity, the serious problems of discipline violations or "four winds" ban but not absolutely, not only to be held directly responsible, but also held leadership responsibility; not only to pursue studies the main responsibility of the Party committee, and to pursue Commission for Discipline Inspection and supervision responsibilities and promote accountability to become the new norm. The implementation of supervisory responsibility. Maintain < code > and < rule > the seriousness and authority of the discipline and rules and truly become the party's ruler. Discipline as supervision within the party the specialized agency, we must strengthen the responsibility to act, adhere to the Impartial discipline accountability, earnestly will be 80 私 校退撫制度改進方案 strict discipline, discipline must be punished, and severely punish the acts in violation of rules and regulations. 81