| 摘要註: |
前瞻21世紀，臺灣地區已漸走向少子化及高齡化社會，政府與民眾都必須建立「計畫死亡」的新觀念，來面對高齡化社會所帶來歷史上從未出現的新挑戰。根據行政院經濟建設委員會的研究報告，1999年以後，臺灣高齡人口呈現逐漸上升的趨勢，而且每年往生者的數目也逐年增加。例如，2012年臺灣地區往生者的數目約為15.4萬人，估計2060年將增加約34.1萬人至34.2萬人之間，為2012年的2.2倍。另死亡率將由2012年6.6‰逐年上升，至2060年之低、中、高推計將分別增加為16.7‰、18.0‰及19.3‰。面對如此龐大的高齡往生人口，如何做好21世紀優質化的殯葬管理與殯葬服務，的確是個重大的挑戰。 「殯葬管理條例」在民國91年立法通過，將殯葬設施、殯葬服務業及殯葬行為均納入規範，使我國殯葬管理制度邁向新的里程碑，它代表台灣的殯葬管理已走入一個新的紀元，並勾畫出優質殯葬文化的服務的願景。適逢該條例施行已屆滿十年，且內政部俯於101月7月1日在政府、宗教團體、殯葬業者三方大幅度角力下完成修法，新修正通過的殯葬管理條例是否可全面解決目前公、私部門於殯葬管理現況的各項問題，仍是本文探究之重要議題。 本文擬先由法制面著手，介紹我國殯葬管理機制與現況，另為延伸殯葬管理法制思考的觸角，擬就其他在殯葬管理制度推動有成的國家，如：英美法系的代表美國、大陸法系的典範德國及與我國具有相同文化和法律背景的日本等國，介紹其相關殯葬管理制度之內容與特色、殯葬設施的設計與制度，期能引發不同觀念，以更寬廣態度，去探討我國現行殯葬管理制度上的種種問題。其次以我國殯葬管理條例為核心架構，從「殯葬管理組織體系」、「殯葬設施設置與經營管理」、「殯葬服務業之管理」等方面與各國殯葬制度與推動情形予以比較，最後就我國殯葬管理法制及相關實務執行現況加以檢討，並提出我國殯葬管理法制修法建議方向及個人意見，期使我國殯葬管理能更符合民意、時代趨勢，並進而使我國殯葬管理法制能更趨於完善。 Prospect of the 21st century, Taiwan has gradually toward declining birthrate and aging society, the government and the people have to create a new concept of "planned death", and to face the new challenges of an aging society in history has never been brought. According to the report the Executive Yuan's economic development committee, after 1999, Taiwan's elderly population showed a gradual upward trend, and each year the number of the deceased is also increasing year by year. For example, the number of those who died in Taiwan in 2012 was approximately 15.4 million estimated in 2060 will increase from about 34.1 million to 34.2 million, 2.2 times in 2012. Another death rate will increase from 6.6 ‰ by year 2012, the year of 2060 to a low, medium and high projection will increase as 16.7 ‰, 18.0 ‰ and 19.3 ‰. Faced with such a large population of senior citizens died, how to do in the 21st century high quality management and funeral services funeral, is indeed a major challenge." Mortuary Service Administration Act " legislation passed in 1991, the Republic of the funeral facilities, conduct funeral services and burial were included specifications, make our funeral management system towards a new milestone, which represents Taiwan's funeral management has entered a new era and lays out a vision for quality funeral service culture. Coincides with the Regulations shall expire ten years, and the Ministry of the Interior overlooking 101 months on July 1 to complete the repair method in the government, religious groups, funeral industry struggles under the tripartite substantial, whether the new amendment adopted funeral regulations fully resolve the current public private sector in the management of the status of the problem funeral, is still an important topic of this article to explore.This paper first by the legal side, introduces management mechanism and the current status of the funeral, and the other for the funeral management tentacles extend legal thinking, to be at the funeral management system on other countries to promote successful, such as: the United States on behalf of the common law, civil law model lines in Germany and the country has the same cultural and legal background of Japan and other countries to introduce the system design and its related content management system for the funeral and characteristics, funeral facilities, hoping to evoke different ideas to a broader approach to explore the country funeral management problems existing institutional. Next to our funeral regulations as the core architecture, from "funeral management organization system", "Funeral facilities set up and management", " Funeral services management " in other aspects of the system and with other countries to promote the funeral to be relatively situation, and finally our funeral management and status of implementation of the relevant legal practice to review and make recommendations funeral management law amending the law of direction and personal opinions on funeral management can make our country more in line with public opinion, trends of the times, and thus leaving the management of the funeral that the legal system tends to be more perfect. |