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Methods to Improve Public Pension Reports through Overseas Case Studies and Demand Surveys
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해외사례 및 수요조사를 통한 공적연금보고서 개선방안

논문 기본 정보

Type
Academic journal
Author
Jung Do-Jin (중앙대학교)
Journal
한국회계정보학회 회계정보연구 회계정보연구 제39권 제4호 KCI Accredited Journals
Published
2021.12
Pages
89 - 113 (25page)
DOI
http://dx.doi.org/10.29189/KAIAAIR.39.4.04

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Methods to Improve Public Pension Reports through Overseas Case Studies and Demand Surveys
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[Purpose] In order to provide appropriate information for evaluating the financial stability of public pensions, this study proposes improvement plans for the current pension report based on overseas cases and a survey on demand for public pension information. [Methodology] This study investigates the accounting treatment and disclosure status of domestic and foreign public pension systems. In addition, a demand survey for public pension information is conducted to identify problems with the current pension report and suggest improvement plans. [Findings]Among OECD countries, 12 countries, including Korea and the United States, recognize and report pension provisions. France, Austria and Finland disclose their pension provisions in notes only. Seven countries, including Turkey, do not even calculate pension provisions. As a result of the demand survey, it was found that they are dissatisfied with the current public pension system, and in particular, the level of dissatisfaction with the national pension subscribers is high. The demand for information on whether an annuity is paid or not is the highest, and the highest demand for policy is to stipulate payment guarantees and increase the expected return on investment. Therefore, it is necessary to strengthen the disclosure of not only pension payment, but also pension payment possibility and investment return potential. In addition, in order to improve the disclosure, quantity and outlook of the current pension report, it is necessary to strengthen the note information and financial outlook indicators and simplify the pension report. [Implications]It is expected that communication with the public about public pension policy decisions will be improved through the improvement of the pension report presented in this study.
#연금충당부채 #공적연금 #연금보고서 #재정안정성 #Pension Provisions #Public Pension #Pension Report #Financial Stability

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기획재정부 / 2017 / 연금회계처리지침 google schola 유희원 / 2014 / 공적연금 지속가능성의 재개념화와 측정 / 사회복지정책 41(4):253~281 google schola 정도진 / 2018 / 공적연금의 재정안정성 평가지표 개발 및 연금결산보고서 개선방안 google schola European Commission(EC) / 2012 / An agenda for adequate, safe and sustainable pension / European Commission google schola Thompson, L. H. / 1998 / Older and wiser : The economics of public pension / The Urban Institute Press google schola

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