Health and Welfare Policy Forum 2022.12 No.314, pp.21-33
Abstract
Public pensions, such as the national pension, regularly carry out fiscal calculations to check their financial status in advance. The financial calculation is implemented, but the pension law only mentions financial balance, and fiscal goals are not specified in detail. As a result of the financial estimate, only the fiscal balance deficit and fund exhaustion are attracting attention. The original purpose of improving the pension system based on the financial projection results has not been achieved. In this study, the current status is reviewed and a task is proposed to prepare for the financial estimate of the public pension.
