퇴직연금제도에 있어서의 수급권보호

• 영문명: Corporate Pension Guarantee Scheme: Focusing on Corporate Pension Systems in Korea, Japan, and the U.S.
• 발행기관: 한일경상학회
• 저자명: 이민환(Min Hwan Lee) 김정렬(Jung Ryol Kim)
• 간행물 정보: 『한일경상논집』제39권, 109~133쪽, 전체 25쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2008.02.28

영문 초록

Korea has introduced new retirement pension(corporate pension) system since December 2005 in order to enhance retirement allowance payment and reduce the uncertainty of future incomes. For this purpose, it is necessary to establish some schemes or laws for guaranteeing payment. One of the schemes discussed is corporate pension guarantee scheme, which has been established in the U.S. and the U.K. for protecting members of corporate defined benefit scheme whose firms become insolvent with underfunded pension plans. We consider the establishment of a defined benefit pension guarantee system for Korea, based on experiences of the US and Japan. We find establishing corporate pension guarantee scheme makes huge social and economic costs, caused by moral hazard of firms and operation of the scheme. We suggest it requires the firms make full and independent external accumulation of funds for future payments as an alternative for protecting members.

목차

Ⅰ. 서론

Ⅱ. 수급권 보호에 관한 이론적 고찰

Ⅲ. 미국과 일본의 수급권보호제도

Ⅳ. 우리나라의 퇴직연금 제도와 수급권 보호 논의

Ⅴ. 결론 및 시사점

참고문헌

키워드

retirement pension guarantee scheme