我国台湾地区自1993年迈人联合国定义的高龄化社会以来,老年人口快速增加,老化程度也日益严重;另一方面,伴随工业化、少子化所产生的家庭型态改变,家庭扶持老人的社会功能逐渐减弱。台湾地区居民面对日益增长的平均寿命与传统“养儿防老”功能弱化,如何在退休后得以继续维持生活水准,成为不可忽视的重要课题,建构老人经济安全制度遂成为社会安全体系的重要环节。“国民年金”制度施行以前,台湾 Since Taiwan’s Taiwan Province took the lead in becoming an aging society defined by the United Nations in 1993, the population of the elderly has increased rapidly and the degree of aging has become increasingly serious. On the other hand, with the change of the family pattern resulting from industrialization and the birth of children, the social function of supporting the elderly by the family has gradually Weakened. In the face of the increasingly weakened life expectancy and traditional “anti-aging” function in Taiwan residents, how to maintain the standard of living after retirement has become an important issue that can not be ignored. To build an economic security system for the elderly has become a social security system Important part. “National Pension ” system before the implementation of Taiwan