Journal of the Korean Data and Information Science Society

The Korean Data and Information Science Society (한국데이터정보과학회)
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A proposal and analysis of finance evaluation indicators for actuarial review of the national pension

국민연금 재정평가지표의 제안 및 분석

  • Lee, Hangsuck (Department of Actuarial Science/Mathematics, Sungkyunkwan University) ;
  • Shin, Seunghee (National Pension Research Institute)
  • 이항석 (성균관대학교 보험계리학과/수학과) ;
  • 신승희 (국민연금연구원)
  • Received : 2015.11.16
  • Accepted : 2016.01.14
  • Published : 2016.01.31
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Abstract

This study suggests both modification reserve ratio and cover rate for expenditure as new finance evaluation indicators. Firstly, modification reserve ratio is an evaluation indicator which shows how long can the accumulated reserves at the beginning of the year afford future benefit expenditure. Modification reserve ratio has an advantage both to present what the scale of annual accumulated reserves means and to know the exhaustion speed of accumulated fund through analyzing the trend of modification fund ratio. Secondly, this research classifies resources for expenditures as premium income and reserves, thereafter, presents cover rate for expenditure as finance evaluation indicator. We can know how premium income and reserves can cover future expenditure during the evaluation period, and how deficient are resources through these indices. The researcher anticipates this research to contribute to policy researches for financial stabilization of the national pension scheme.

본 논문에서는 국민연금과 주요국 공적연금에서 사용되는 재정평가지표들을 고찰해 보고 국민연금 재정계산 시 보완 및 적용 가능한 재정평가지표로 수정적립배율, 보험료충당률, 기금충당률을 제안하였다. 수정적립배율은 평가시점에 보유한 적립기금으로 장래 지출을 감당할 수 있는 제도유지 기간을 측정하며 기금의 적립 수준에 대한 의미 있는 해석을 가능하게 한다. 보험료충당률과 기금충당률은 국민연금의 지출 재원을 보험료수입과 적립기금으로 구분하여 재원에 따른 지출 충당 비율을 측정한 지표이다. 평가기간 동안의 재정상태를 요약하여 나타내며 재원의 적절성에 대한 정보를 제공해 준다. 다양한 재정평가지표의 활용은 재정상태 평가에 대한 신뢰도를 높이고 이해를 돕는데 기여할 것이다.

Keywords

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