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一、 前言 我國年金制度分為5種社會保險（公保、勞保、軍保、國保、農保），1種社會津貼（老農），7種退休制度（軍人、公務人員、教育人員、私校教職員、勞工、政務官、法官與檢察官），各種制度涉及不同權責機關，制度分歧的結果，使得年金給付不一，保障水準參差不齊，不同職業別的老年經濟安全保障差距大；再又面對我國人口結構快速老化及少子女化趨勢，前述各種職業年金制度正面臨龐大財務壓力。年金改革已攸關國家
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