我國現才于社會保險中的老年(養老)給付，均採一次給付方式，但全世界實施社會安全制度的大多數國家辦理老年保險，均已採取年金給付制度o近年來，我國政府當局對於社會保時建立受雇者養老年金保險制度，已列為專業工作，此在我國社會保險制度土乃是一項嶄新的創舉o惟是項制度在我國既無成規可循，究應如何建制，乃當前亟待研究之重要課題o
本研究共分為四部分:一為緒論(前言);二為年金制度之基本構造;三為我國社會保險建立受雇者養老年金保險制度應考慮的基本問題及其建議;四為綜合結論o
年金制度之研究在我國較缺乏有系統的資料或文獻可資參考，本研究之目的，乃為配合政府之既定政策，根據國情及參酌先進國家之制度，暨現代年金保險之理論，提出我國社會保險建立受雇者養老年金保險制度之看法與建議，以供有關當局對此項建制土之一點參考o

In the currenty social insurance in the Republic of China， the benefit for Old-age is carried out by means of lump-sum payment. However， most of the Countries earring out social secuity system， have adopted the pension system.
During recent years， our government has regarded the establishment of employees' old-age contributory pension insurance system as an imp ortant work， and it is an innovation in the history of our social insurance system.
Nevertheless， since it is an innovation in our country， research on how to "build up the pension system becomes most necessary.
There are four parts of this article: (A) Foreword; (B) Analysis of the fundamental structure of pension system; (C) Several basic questions about the establishment of employees' old-age contributory pension insurance system in our country and my suggestion on these questions; (D) Conclusion.
Since pension system is an innovation in our country、we do not have our own systematical data or records of the research on it. Therefore， the purpose of this study， is to match the present policy of our government and national traits， and to Compare it to the pension system of leading countries and modern pension insurance theory and foreign records， and
thus to offer to the authorities concerned my suggestions on how to establish our employees' old-age contributory pension insurance system. I also hope that this article may help attract more people's attention to researches on this subject.