勞退金新制於九十三年六月十一日經立法院三讀通過，將於九十四年七月一日正式實施，此制度對通用勞基法的企業造成極大的衝擊與影響。尤其是在「管理面」與「成本面」更甚。為有效了解高科技產業對此一重大決策的看法及因應對策，本研究於94年3月1日至3月31日針對新竹高科技產業進行調查，共發放100份問卷，回收有效問卷共75份，有效回收率為75%。主要研究結果發現受訪者認為新制可能造成勞資衝突增加、員工之流動率提高;在因應對策方面，高科技產業對勞退金新制的因應對策雖略有不同，但主要將考量「評估人員合理化」、「實施留住優秀人才的具體措施」、「提高業務外包的比率」。

The New Pension system approved on Jun. 1I1h 2004 three rounds of legislation by the Legislative Yuan， and will be put into formal implementation starting from July 1 s1 2005. The new Pension system presents a major impact on enterprises that employ Labor Standards Act， and effects especially the firms' “management"and “costs"considerations.

In order to understand in depth the perspective of the High-Tech industry Sector and the responsive-strategies it will put into practice facing this significant new Policy， this study generated a survey among High-Tech Industries in Hsinchu areas with the period Mar. 1 s1 2005 - Mar. 31 s1 2005. The survey handed a total number of 100 questionnaires， among which 75 were returned with valid responses， and hence yielded an effective return rate of75%.

The main results from the study show that respondents believe the new system might escalate labor-management conflit， and enhance the rate of labor turnover rate. As for the responsive-strategy that will be carried out by the High-Tech industry in light of the new Labor Pension System， although there are slight differences in strategies， the following strategies are widely considered:“an evaluation of labor force rationalization"，“an implementation of concrete measures to keep exceptional talents"，“an increase in outsourcing rate".