年金制度為社會安全保障制度中最重要的一環，OECD （Organization for Economic Co-operation and Development）國家實施 年金制度的情形，訂有年金指標（Pension Indicators），作為評比的依據，並定期公佈評比各國的指標值，用以勾繪出OECD國家年金制度的圖像。臺灣早於1950年起即陸續開辦包括勞工、公教人員、軍人及農民各項社會保險、福利津貼及退休金制度，2008年10月國民年金制度的實施及2009年1月勞保年金制度的開辦，保障對象由就業者擴及非就業者，老年給付由一次給付制逐步改為年金給付制，至此，臺灣老年經濟保障體系全面建構完成。臺灣年金制度在國際指標的評比呈現何種圖像？與OECD國家相較有哪些優勢、劣勢與共同的趨勢？年金制度推動成果的指標值為何？對進一步探索臺灣年金制度在國際評比的位置，具有其重要的意義。爰此，本文將以OECD年金指標測量方式為基準，運用臺灣現有社會保險相關統計及人口、經濟、社會等統計資料，進行臺灣年金指標值的設算。主要的研究方法為文件分析法（Document Analysis Method）、專家會議法 （Specialist Conference Method）及比較分析法（Comparative Analysis Method），研究目的在比較分析臺灣與OECD國家年金制度，並進而描繪出臺灣年金制度在國際指標下呈現的圖像，最後，研究結果將提 供政府日後年金改革方向之參考。

Pension systems are primary economic security system for the elderly and the most crucial system of all social security systems around the world. For OECD member countries, pension indicators have been established to assess pension system and regularly announced to offer an overview of the pension system in each OECD member country. Taiwan establishes the first social insurance system in 1950. Since then, it has introduced social insurance system for labor workers, public servants and teachers, military, and farmers. After the national pension system, which was implement in October 2008 and, the labor pension system implemented in January 2009. Taiwan’s elderly economic security systems are now fully complete. Both workers and non-workers are protected by such systems. It would be important to find out that “what is Taiwan’s pension system picture when assessed using international pension indicators?”, “what are the similar trends between Taiwan’s pension system and that of OECD member countries?” and “what are the indicators of pension system outcome?”. Therefore, this study compared and analyzed Taiwan’s pension system with that of OECD member countries using OECD pension indicators, with the Document Analysis Method, the Specialist Conference Method,and the Comparative Analysis Method. After detailed discussion on major findings, this paper also provides several suggestions for future pension reform.