- 사회재정 소요재원 및 재원조달 추계모형 개발 ㆍ 소요예산의 추계, 예산추계 관련 모형개발, 지속가능성을 위한 재원조달 연구 등
Amid the increasing interest of the public in public pensions, and with the increasing sizes of benefit payments and deficit subsidies, it has become a pressing issue to evaluate the financial status of public pensions on a regular basis. Despite the reform made to the public pension system in 2007, in which the system was restructured to provide lower levels of benefits in an effort to bring fiscal stability to the system, and the continuous increase of the funding, it is estimated that the public pension system currently amounting to the total asset of KRW 316 trillion will have all been consumed by 2060. The reform in 2007 triggered a demand from the society to make similar changes to other occupational pension systems, including the Government Employees Pension System, the Military Pension System, and the Private School Teachers Pension System. As a result, the Government Employees Pension System and the Private Teachers Pension System were reformed in 2009 and the changes thereof have been applied to newcomers since 2010. Plans to the reform of the Military Pension System are now ready to be promulgated. In this study, we have selected appropriate evaluation items for the financial evaluation of each pension system, taking into onsideration of each system's unique structure and current financial status, and based on the findings of the evaluation conducted for selected evaluation items, presented policy tasks to be dealt with. First, we have reviewed pension liability calculation methods for the National Pension, and presented policy implications. With the fund of the National Pension and the public's interest in it on the rise, the need to conduct a regular financial evaluation is increasing. Also, since the inception of the National Accounting Act in 2009, it has become necessary to disclose pension obligation of the National Pension. "Unfunded Liability(Potential Liability)" was mentioned as one of the financial evaluation criteria in the National Pension Financial Calculation in 2008, however, in reality, no successful calculation has yet been done. We have also evaluated the long-term financial sustainability of the Public Employees Pension 101 System and the Private School Teachers Pension System, reflecting the reform implemented in 2010. As was mentioned above, there's no promulgated reform in the Military Pension System yet, so we have introduced the reform plans here and presented comparative financial prospects for the pension system before and after the possible reform. Based on the results, we have suggested policy directions.
목차
제1장 연구의 배경 및 목적
제2장 국민연금 재정평가와 정책과제 -연금부채 중심으로 제1절 연금부채의 이슈화 제2절 재정평가방식 제3절 연금부채의 산출방식 제4절 해외사례 분석: 미국, 캐나다, 일본 제5절 소결 및 정책과제
제3장 공무원연금 재정평가 -2010년 개정법 중심으로 제1절 2010년 공무원연금 개정법 개요 제2절 2010년 법개정에 따른 재정효과분석 제3절 재정평가체계에 대한 해외사례 분석 제4절 소결 및 정책과제
제4장 사학연금 재정평가 -2010년 개정법 중심으로 제1절 사학연금 장기재정전망 제2절 2010년 법개정에 따른 재정효과분석 제3절 개인형평성 분석 제4절 소결 및 정책과제
제5장 군인연금 재정평가 -2010년 제도개선안 중심으로 제1절 군인연금의 특수성 제2절 군인연금제도 현황 제3절 군인연금 재정수지 현황 제4절 군인연금 장기재정전망 제5절 2010년 군인연금 제도개선안 개요 제6절 2010년 제도개선안에 따른 재정효과분석 제7절 소결 및 정책과제
제6장 결론 및 정책제언 제1절 국민연금 재정평가 -연금부채 산출방식 중심으로 제2절 공무원연금 재정평가 -2010년 개정법 중심으로 제3절 사학연금 재정평가 -2010년 개정법 중심으로 제4절 군인연금 재정평가 -2010년 제도개선안 중심으로
