行動者的失敗？或是結構的限制？－臺灣勞工退休金改革的再辯證

Actors or Structure? —A New Explanation of the Labour Pension Reform in Taiwan

葉崇揚(Chung-yang Yeh)

勞工退休金 ； 行動—結構 ； 比較資本主義 ； 結構中的行動者 ； 中小企業為核心的發展型體制 ； corporate pension ； action-structure ； comparative capitalisms ； actors within structure ； the SMEs-dominated developmental regime

人文及社會科學集刊

28卷4期（2016 / 12 / 01）

541 - 580

繁體中文

本文企圖發展一個所謂「結構中的行動者」的分析架構，從資本主義的制度結構瞭解行動者的政策偏好以及行動者之間的策略互動與權力不對稱，進而分析臺灣勞工退休金新制為何會採取個人帳戶制。1984 年國家希望透過勞基法促進產業升級，卻造成企業年金與資本主義制度結構之間的制度性錯置。1990 年代行動者開始尋找勞退金與資本主義之間制度均衡。在民主化之後，國家必須爭取勞工支持和選票，同時也要避免過重的勞動成本負擔。因此個人帳戶制度成為主要的制度選擇；確定給付制的附加年金保險只是敷衍勞工的虛幻承諾。

This article attempts to develop an analytical framework ＂actors with structure＂ to understand how actors' policy preferences, strategic interactions and power asymmetries are shaped by capitalist structure, and to explain why the Individual Account was chosen in the Labour Pension Act. In 1984, the Labour Standard Act was introduced to facilitate industrial upgrading, but resulted in an institutional misfit between the SMEs-dominated developmental regime and the DB corporate pension system. From the early 1990s, actors attempted to look for a new institutional equilibrium between the corporate pension system and capitalist structure. After democratisation, the state faced a straitened challenge: on the one hand, to vie for labour's support and votes; on the other hand, to avoid huge labour costs. Therefore, the Individual Account was chosen, and the DB pension scheme was a political strategy for appeasing labour.

1. Ho, M.-S.(2014).Working Class Formation in Taiwan: Fractured Solidarity in State-Owned Enterprises, 1945-2012.Basingstoke, UK:Palgrave Macmillan.
   連結：
2. 陳政亮(2010)。社會保險的失敗：從勞基法到勞工退休金條例。台灣社會研究季刊，79，5-50。
   連結：
3. 葉崇揚、陳盈方(2013)。民主、資本主義與年金體系的發展：臺灣經驗的分析。人文及社會科學集刊，25(1)，45-86。
   連結：
4. 勞動部 2015　〈勞動統計專網〉。2015 年10 月17 日，取自http://www.mol.gov.tw/statistics/2445/(Ministry of Labour, 2015, “Statistics Data of Minister of Labour,” Retrieved October 17, 2015, from http://www.mol.gov.tw/statistics/2445/)
5. 立法院公報處（編）2004　〈立法院第5 屆第5 會期衛生環境及社會福利委員會審查「勞工退休金條例草案」及「勞工保險條例部分條文修正草案」相關問題公聽會〉，《立法院公報》93(33): 109–137。(Official Gazette Department, Legislative Yuan (ed.), 2004, “The Legislative Yuan 5th Tenure 5th Session Health Environment and Social Welfare Committees' Public Hearing of Reviewing 'The Draft of Labour Pension Act' and 'The Draft of the Part of Labour Insurance',” The Legislative Yuan Gazette 93(33): 109–137.)
6. 所得稅法 1972　〈所得稅法〉。立法院法律系統，2015 年11 月15 日，取自http://lis.ly.gov.tw/lglawc/lawsingle?012E6CBAFECB000000000000000000A00000000200FFFFFD00^015130611230^00151001001 (Income Tax Law, 1972, “Income Tax Law,” Law System of Legislative Yuan, Retrieved November 15, 2015, from http://lis.ly.gov.tw/lglawc/lawsingle?012E6CBAFECB000000000000000000A00000000200FFFFFD00^015130611230^00151001001)
7. 苦勞網 2005　〈勞退金新制爭議　勞委會該負起歷史責任〉。2013 年10 月30 日，取自http://www.coolloud.org.tw/node/59868 (Coolloud, 2005, “The Dispute of the New Labour Pension: Council of Labor Affairs Should Take the Responsibility,” Retrieved October 30, 2013, from http://www.coolloud.org.tw/node/59868)
8. 所得稅法 1977　〈所得稅法〉。立法院法律系統，2015 年11 月15 日，取自http://lis.ly.gov.tw/lglawc/lawsingle?012E6CBAFECB000000000000000000A000000002FFFFFD^015130660121^00151001001 (Income Tax Law, 1977, “Income Tax Law,” Law System of Legislative Yuan, Retrieved November 15, 2015, from http://lis.ly.gov.tw/lglawc/lawsingle?012E6CBAFECB000000000000000000A000000002FFFFFD^015130660121^00151001001)
9. 勞動部勞動基金運用局 2013　〈勞動基金運用局統計彙編〉。2013 年12 月29 日，取自http://www.blf.gov.tw/front/main/179 (Bureau of Labor Funds, Ministry of Labour, 2013, “Administration of Labour Retirement Fund,” Retrieved December 29, 2013, from http://www.blf.gov.tw/front/main/179)
10. 1996　〈立法院第3 屆第1 會期中華民國八十六年度中央政府總預算案第一組第七次會議〉，《立法院公報》85(23): 357–424。(Official Gazette Department, Legislative Yuan (ed.), 1996, “The Legislative Yuan 3th Tenure 1st Session ROC 1997 Central Government Budget Review, 1st Group, 7th Meeting,” The Legislative Yuan Gazette 85(23): 357–424.)
11. 立法院公報處（編）1982　〈立法院第1 屆第69 會期立法院內政、經濟、司法三委員會第一次聯席會議〉，《立法院公報》71(67): 34–49。(Official Gazette Department, Legislative Yuan (ed.), 1982, “The Legislative Yuan 1st Tenure 69th Session Interior, Economics and Judiciary Committees 1st Joint Meeting Record,” The Legislative Yuan Gazette 71(67): 34–49.)
12. 立法院公報處（編）1999　〈立法院第4 屆第1 會期第十次會議〉，《立法院公報》88(23): 1–214。(Official Gazette Department, Legislative Yuan (ed.), 1999, “The Legislative Yuan 4th Tenure 1st Session 10th Meeting,” The Legislative Yuan Gazette 88(23): 1–214.)
13. 勞工委員會 1993　《適用勞動基準法事業單位：勞動條件概況調查報告》。臺北：勞工委員會。(Council of Labor Affairs, 1993, Firms Regulating by the Labour Standard Law: The Survey of Labour Conditions. Taipei: Council of Labor Affairs.)
14. 立法院圖書館（編）1986　《勞動基準法》。臺北：立法院圖書館。(Pariliamentary Library, Legislative Yuan (ed.),1986, Labour Standard Law. Taipei: Pariliamentary Library, Legislative Yuan.)
15. 中國時報 2001　〈工會龍頭翻案　勞退草案添變數〉。中國時報，11 月12 日，第21 版。(China Times, 2001, “Oppositions from Labour's Leaders, Unstable Future of the Draft of the Labour Pension,” China Times, November 12, p. 21.)
16. 所得稅法 1963　〈所得稅法〉。立法院法律系統，2015 年11 月15 日，取自http://lis.ly.gov.tw/lglawc/lawsingle?012E6CBAFECB000000000000000000A00000000200FFFFFD00^015130520115^00151001001 (Income Tax Law, 1963, “Income Tax Law,” Law System of Legislative Yuan, Retrieved November 15, 2015, from http://lis.ly.gov.tw/lglawc/lawsingle?012E6CBAFECB000000000000000000A00000000200FFFFFD00^015130520115^00151001001)
17. 立法院公報處（編）2002　〈立法院第5 屆第2 會期衛生環境及社會福利委員會第三次全體委員會議〉，《立法院公報》91(64): 1–31。(Official Gazette Department, Legislative Yuan (ed.), 2002, “The Legislative Yuan 5th Tenure 2nd Session Health Environment and Social Welfare Committees 3rd Joint Meeting,” The Legislative Yuan Gazette 91(64): 1–31.)
18. Amable, B.(2003).The Diversity of Modern Capitalism.Oxford:Oxford University Press.
19. Beach, D.,Pedersen, R. B.(2013).Process-Tracing Methods: Foundations and Guidelines.Ann Arbor:The University of Michigan Press.
20. Deyo, F. C.(1989).Beneath the Miracle: Labor Subordination in the New Asian Industrialism.Berkeley:University of California Press.
21. Esping-Andersen, G.(1990).The Three Worlds of Welfare Capitalism.Cambridge:Polity Press.
22. Evans, P. B.(1995).Embedded Autonomy: States and Industrial Transformation.Princeton:Princeton University Press.
23. Evans, P. B.(ed.),Rueschemeyer, D.(ed.),Skocpol, T.(ed.)(1985).Skocpol, T. 1985 "Bringing the State Back In: Strategies of Analysis in Current Research," pp. 3–37 in P. B. Evans, D. Rueschemeyer, and T. Skocpol (eds.), Bringing the State Back In. Cambridge: Cambridge University Press..Cambridge:Cambridge University Press.
24. Evans, P. B.(ed.),Rueschemeyer, D.(ed.),Skocpol, T.(ed.)(1985).Bring the State Back In.Cambridge:Cambridge University Press.
25. Fields, K. J.(1995).Enterprise and the State in Korea and Taiwan.Ithaca, NY:Cornell University Press.
26. Gereffi, G.(ed.),Wyman, D. L.(ed.)(1990).Manufacturing Miracles: Path of Industrialization in Latin America and East Asia.Princeton:Princeton University Press.
27. Gough, I.(1979).The Political Economy of the Welfare State.Basingstoke, UK:Palgrave Macmillan.
28. Haggard, S.(1990).Pathways from the Periphery: The Politics of Growth in the Newly Industrializing Countries.Ithaca, NY:Cornell University Press.
29. Hall, P. A.(2008).Systematic Process Analysis: When and How to Use It.European Political Science,7(3),304-317.
30. Hall, P. A.,Thelen, K.(2009).Institutional Change in Varieties of Capitalism.Socio-Economic Review,7(1),7-34.
31. Hall, P.(ed.),Soskice, D.(ed.)(2001).Varieties of Capitalism: The Institutional Foundations of Comparative Advantage.Oxford:Oxford University Press.
32. Holliday, I.(2000).Productivist Welfare Capitalism: Social Policy in East Asia.Political Studies,48(4),706-723.
33. Hu, M.-W.,Schive, C.(1998).The Changing Competitiveness of Taiwan's Manufacturing SMEs.Small Business Economics,11(4),315-326.
34. Immergut, E. M.(1992).Health Politics: Interests and Institutions in Western Europe.Cambridge:Cambridge University Press.
35. Immergut, E. M.(ed.),Andersen, K. M.(ed.),Schulze, I.(ed.)(2006).The Handbook of West European Pension Politics.Oxford:Oxford University Press.
36. Iversen, T.(2005).Capitalism, Democracy, and Welfare.Cambridge:Cambridge University Press.
37. Katznelson, I.(ed.),Weingast, B.(ed.)(2005).Preferences and Situations: Points of Intersection between Historical and Rational Choice Institutionalism.New York:Russell Sage Foundation.
38. Korpi, W.(1983).The Democratic Class Struggle.London:Routledge and Kegan Paul.
39. Korpi, W.(1989).Power, Politics, and State Autonomy in the Development of Social Citizenship: Social Rights during Sickness in Eighteen OECD Countries since 1930.American Sociological Review,54(3),309-328.
40. Lee, Y.-J.,Ku, Y.-W.(2007).East Asian Welfare Regimes: Testing the Hypothesis of the Developmental Welfare State.Social Policy and Administration,41(2),197-212.
41. Lee, Y.-Y.(2011).Militants or Partisans: Labor Unions and Democratic Politics in Korea and Taiwan.Stanford:Stanford University Press.
42. Mahoney, JK.(ed.),Thelen, K.(ed.)(2015).Advances in Comparative-Historical Analysis.Cambridge:Cambridge University Press.
43. Moe, T.-M.(2005).Power and Political Institutions.Perspectives on Politics,3(2),215-233.
44. Myles, J.(1989).Old Age in the Welfare State: The Political Economy of Public Pensions.Lawrence, Kansas:University Press of Kansas.
45. Offe, C.,Keane, John(ed.)(1984).Contradictions of the Welfare State.London:Hutchinson.
46. Orenstein, M. A.(2013).Pension Privatization: Evolution of a Paradigm.Governance,26(2),259-281.
47. Paster, T.(2013).Business and Welfare State Development: Why Did Employers Accept Social Reforms?.World Politics,65(3),416-451.
48. Pempel, T. J.(2002).Labor Exclusion and Privatized Welfare: Two Keys to Asian Capitalist Development.Models of Capitalism: Lessons for Latin America,Pennsylvania:
49. Przeworski, A.,Wallerstein, M.(1988).Structural Dependence of the State on Capital.The American Political Science Review,82(1),11-29.
50. Scharpf, F. W.(1997).Games Real Actors Play: Actor-Centered Institutionalism in Policy Research.Oxford:Westview Press.
51. Skocpol, T.(1992).Protecting Soldiers and Mothers: The Political Origins of Social Policy in the United States.Cambridge:The Belknap Press of Harvard University Press.
52. Skocpol, T.(1995).Social Policy in the United States: Future Possibilities in Historical Perspective.New Jersey:Princeton University Press.
53. Skocpol, T.,Amenta, E.(1986).States and Social Policies.Annual Review of Sociology,12,131-157.
54. Stephens, J. D.(1979).The Transition from Capitalism to Socialism.London:Macmillan Press.
55. Therborn, G.(1986).Karl Marx Returning: The Welfare State and Neo-Marxist, Corporatist and Statist Theories.International Political Science Review,7(2),131-164.
56. Tsai, M.-C.(2001).Dependency, the State and Class in the Neoliberal Transition of Taiwan.Third World Quarterly,22(3),359-379.
57. Wade, R.(2004).Governing the Market: Economic Theory and the Role of Government in East Asian Industralization.Princeton, NJ:Princeton University Press.
58. Wilensky, H. L.(1975).The Welfare State and Equality: Structural and Ideological Roots of Public Expenditures.Berkeley, CA:University of California Press.
59. Yeh, C. Y.(2014).University of Southampton.
60. 王永慶(1985)。革心•革新─王永慶對經濟革新委員會之建言。臺北=Taipei:經濟日報=Economic Daily News。
61. 王振寰(2010)。追趕的極限：台灣的經濟轉型與創新。臺北=Taipei:巨流=Chuliu。
62. 白正憲(2001)。勞工退休金制度附加年金制是最佳選擇。全產總工訊，2，28-29。
63. 何明修、蕭新煌(2006)。臺灣全志　卷九：社會志　社會運動篇。南投=Nantou:國史館臺灣文獻館=Taiwan Historica of Academia Historica。
64. 吳明儒(1999)。國立中正大學社會福利研究所=Department of Social Welfare, National Chung-Cheng University。
65. 李允傑(1999)。台灣工會政策的政治經濟分析。臺北=Taipei:商鼎文化=Shinning Culture。
66. 李國鼎(2005)。李國鼎：我的台灣經驗—李國鼎談台灣財經決策的制訂與思考。臺北=Taipei:遠流=Yuan-Liou。
67. 林格義(1992)。勞基法修改， 退休制將如何？。勞動者，52，16-17。
68. 唐文慧、葉書毓(2006)。國民年金及勞動新制立法過程之比較：政體中心的觀點。研究台灣，1，59-107。
69. 徐學陶(2005)。附加年金的故事。社區發展季刊，109，174-177。
70. 郭明政(2009)。年金政策與法制。臺北=Taipei:元照=Angel。
71. 陳介玄(1994)。協力網絡與生活結構—臺灣中小企業的社會經濟分析。臺北=Taipei:聯經=Linking。
72. 勞工陣線(1992)。勞動基準法修法相對草案。勞動者，58，1-57。
73. 勞工陣線(1997)。勞退政策大亂，勞陣建議蕭內閣“棄圭保蕭”。勞動者通訊，92，5。
74. 勞工陣線(2001)。勞退金魔法書—教您如何活到老，吃到老。勞動者特刊，121，1-48。
75. 黃金麟編、汪宏倫編、黃崇憲編(2010)。帝國邊緣：臺灣現代性的考察。臺北=Taipei:群學=Socio Publish。
76. 黃金麟編、汪宏倫編、黃崇憲編(2010)。帝國邊緣：台灣現代性的考察。臺北=Taipei:群學=Socio Publish。
77. 經濟發展諮詢委員會議實錄編輯委員會編(2001)。經濟發展諮詢委員會會議實錄：上輯。臺北=Taipei:總統府=Office of the President。
78. 詹火生、林昌勳(2002)。國政研究報告國政研究報告,未出版
79. 暢流編(1984)。勞動基準法的經緯：暨立法委員謝深山等對勞基法的貢獻。臺北=Taipei:暢流半月刊社=Chang-Liou。
80. 劉進興(1993)。勞工陣線版勞基法：我們為什麼這樣主張？。勞動者，64，5-8。
81. 潘美玲、張維安(2001)。彈性生產與協力網絡：協力廠觀點的個案研究。台灣社會學刊，25，201-242。
82. 謝國雄(1997)。純勞動：台灣勞動體制諸論。臺北=Taipei:中央研究院社會研究所籌備處=The Preparatory Office of the Institute of Sociology, Academia Sinica。

1. 蔡培元、葉崇揚、陳盈方、呂建德(2018)。臺灣企業實施托育設施與措施之影響因素：比較資本主義的觀點。社會政策與社會工作學刊，22(1)，49-95。
2. 黃志隆(2017)。臺灣年金改革基礎的重構：新社會公民地位之社會平等觀點。社會政策與社會工作學刊，21(1)，197-236。
3. 楊承亮(2019)。國軍軍官晉任停年及服役年限之變革對軍官退休俸未來給付影響之估計模型。臺大管理論叢，29(2)，61-102。
4. 葉崇揚(2018)。年金自由化？－日本企業年金體系的制度變遷。人文及社會科學集刊，30(3)，349-393。
5. (2017)。文化趨同或是政經殊異？兩岸三地福利改革的比較探析〔文獻述評〕。香港社會科學學報，49，131-166。