隨著人口結構的老化，影響先進工業國家老年年金制度改革的因 素一直是動見觀瞻的政策議題，而在全球化的衝擊之下，年金制度未 來的發展走向更是備受矚目。全球化造成世界各國在政治、財政、經 濟及社會上廣泛的影響效應，同時似乎也波及了年金制度。本文擬對 西方主要國家公共年金及私人年金的互動演變與全球化的關係進行探 討。本文發現：年金制度的改革似乎存在著兩股不同價値的辯證邏 輯，一者爲以世界銀行（World Bank)爲首所提出來「資本累積J的 模式，積極鼓吹個人退休年金帳户制度，另者爲國際勞工組織 (International Labor Organization)所主張的「世代契約」模式，認爲 政府介入的社會保險模式始爲正途。而近年來台灣年金制度改革倡 議，因應兩岸經質的日益頻繁，似乎無法避免的落入資本累積一個人 退休帳户的價値邏輯之中。

While an increasing trend has been observed in the proportion of elderly population, the economic security issues regarding the elderly have emerged. This paper focuses on what significant component to influence the pension reform currently in western countries. No except of countries, under the impact of globalization, has inevitably shocked on politics, finance, economy and society all round the world. According to that, we find out there are two different ideologies for respective pension reform vision. The first comes from World Bank which regards pension policy as a tool of capital accumulation, and promotes privatization and individualization of pension for accelerate the capital market formation. The second is advocated by ILO which believes the government should play a major provider in social insurance. It’s lasting stand for the rule of the duty of this generation to next one. Result indicates that Taiwan’s pension reform in the present inclining to World Bank’s model due to incessantly cross-strait trade communication.