我國國民年金法，業於2008 年10 月1 日正式施行，此制度的建立，對於完整年金制度的建構具有重大的意義。如何使國民年金保險制度永續運作，不能忽略「風險的管理」。關於國民年金保險的風險管理機制，國民年金法並沒有明確的規範，但設有國民年金監理會，擔負監督與管理責任。惟現行國民年金保險的監理機制，易流於形式監督，難顯其具體成效。有鑑於國內並無有關年金監理指標的研究，且該項指標的研訂，對及早掌握國民年金保險潛在風險，能發揮一定的預警揭露效能，對國民年金保險制度的永續發展，擔負關鍵性任務。本研究將以探討國民年金保險監理指標為研究主題，研析國內外相關文獻，透過焦點座談、菁英問卷法等研究方法，對國民年金保險業務與財務之構面，建立監理的指標，以期提升監理效能，並達到年金保險風險預警功能。

Taiwan has implemented the National Pension (NP) since Oct 1, 2008. The National Pension Supervisory Commission was set up simultaneously for the supervision of its administrative and financial affairs. The effectiveness of the scheme will have a direct impact on people’s confidence and trust toward the NP, which is an important scheme for the protection of un-employee economic security. Therefore, figuring out how to sustain operation the program is very importance. The concept of sustainable operations should be oriented toward “risk-based supervision” therefore developing supervisory indicators for academic research is necessary. The study includes the following dimensions: (1) Overview of the NP system and NP supervision system. (2) Analyzing risk factors of NP system (3) Developing risk-based NP supervisory indicators. (4) Several suggestions based on the findings.