• Title/Summary/Keyword: 기금회계

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사학연금의 연금부채평가 : 예측단위적립방식과 가입연령방식의 비교

  • Ju, Hyo-Chan;Kim, Byeong-Ryul;Lee, Yeong-Min
    • Journal of Teachers' Pension
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    • v.2
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    • pp.209-241
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    • 2017
  • 본 연구에서는 2016년도 말 현재 사학연금의 연금부채 규모를 추정하고 이를 기반으로 연금기금의 적립수준을 평가한다. 연금부채 산정방식으로는 보편적으로 적용되고 있는 예측단위적립방식과 더불어 가입연령방식을 적용하였다. 예측단위적립방식은 발생주의 회계원칙에 가장 적합한 재정방식인 반면, 가입연령방식은 연금제도의 지속을 전제로 하는 공적연금제도의 특성을 가장 잘 반영할 뿐만 아니라 안정적 제도운영을 위한 비용 수준 역시 확인할 수 있도록 해주는 장점이 있기 때문이다. 예측단위적립방식과 가입연령방식의 적용 시 연금부채는 각각 114.4조원과 115.1조원으로 나타났으며, 연금부채 대비 적립기금 비율인 적립률은 각각 14.3%와 14.2%로 산출되었다. 또한 가입연령방식의 연금부채평가를 위해 산출한 가입연령별 수지상등 표준부담률은 현재 사학연금제도에서 적용하고 있는 부담률을 크게 상회하는 것으로 파악된다. 이러한 분석 결과는 연금재정의 지속가능성 측면에서 그 미래가 낙관적이지 못하며 이를 개선하기 위한 방안이 강구되어야 함을 시사한다. 다만 연금부채를 통한 재정진단 시에는 공적연금제도로서 사학연금이 지니는 특수성을 고려해야 한다. 우리나라의 공적연금은 제도의 도입목적에 따라 가입자의 부담수준에 비해 후한 급여체계로부터 시작되었기 때문이다. 따라서 민간 부문에서와 유사한 수준의 기금적립은 기대하기 어려울 수밖에 없다. 이를 감안하지 않을 경우 상기의 분석결과는 노후소득보장이라는 본연의 목적보다 재정안정화 수단만을 위한 근거로 이용될 수 있음에 유의해야 한다.

정책 - 2018 원자력연구개발사업 시행 계획

  • 한국원자력산업회의
    • Nuclear industry
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    • v.38 no.3
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    • pp.11-34
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    • 2018
  • 국민의 생명 안전 중심의 미래지향적 원자력 방사선 기술 개발을 목적으로 하는 2018년도 원자력연구개발사업의 세부사업별 시행계획이 확정되었다. 과학기술정보통신부는 이번 시행계획에 들어가 있는11개 단위 사업 추진을 위해 원자력연구개발기금 1,278억원, 일반회계 및 지역발전특별회계 813억원 등 총2,091억원을 투입할 예정이다(년도 2,335억원, 10.5% 감소) 지원 분야는 크게 원자력 기술, 방사선 기술, 기초 기반 구축으로 나누어진다. 원자력 기술 분야는 원자력 안전 연구, 원전 해체 기술, 사용후핵연료 관리 기술 및 중소형 원자로 개발 등이며, 방사선 기술 분야는 방사선 기술 고도화를 통한 핵심 기술 개발, 대형 의료 산업용 방사선 시설 장비 구축 등에 방점을 찍고 있다. 그리고 기초 기반 구축 분야는 선진기술연구센터, 국제 협력, 인력 양성 등 연구 기반 확충에 역점을 두고 있다. 2018년도 중점 추진 방향과 사업별 세부 추진 계획은 다음과 같다.

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금융구조변화(金融構造變化)와 통화제도(通貨制度)의 안전성(安全性) - 신화폐경제학(新貨幣經濟學) 및 그 시사점(示唆點)에 대한 고찰(考察) -

  • Jwa, Seung-Hui
    • KDI Journal of Economic Policy
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    • v.11 no.1
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    • pp.31-49
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    • 1989
  • 본고(本稿)에서는, 최근 금융자율화(金融自律化) 금융혁신(金融革新)의 진전과 때를 같이하여, 불환지폐제도(不換紙幣制度)의 만성적 인플레문제(問題)를 해결하기 위한 방안으로 새로운 지불제도(支拂制度)를 주창하는 "신화폐경제학파(新貨幣經濟學派)"의 이론 및 그 시사점을 검토하였다. 동(同) 학파(學派)는 화폐(貨幣)의 계산단위(計算單位)와 지불수단기능(支拂手段機能)이 분리되고 계산단위(計算單位)는 실물재화(實物財貨)에 의해 측정되며, 지불수단기능(支拂手段機能)은 교환회계제도(交換會計制度)를 통해 투자기금은행계정(投資基金銀行計定)의 자동이체에 의해 수행되는 지불제도(支拂制度)를 제안하고 있는데, 투자계정(投資計定)의, 계산단위(計算單位)인 실물재화(實物財貨)로의 교환성(交換性)은 인정되지 않는다. 물가안정(物價安定)은 계산단위(計算單位)의 가치안정(價値安定)을 통해 도모되고, 지불수단(支拂手段)의 수요공급(需要供給)과 물가(物價)와의 상관관계(相關關係)는 부재한다. 화폐(貨幣)의 두 기능의 분리가능성(分離可能性)이나 동(同) 지불제도(支拂制度)의 자생력(自生力) 측면에서의 많은 비판에도 불구하고, 특히 동(同) 학파(學派)의 투자기금은행제도(投資基金銀行制度)는 사실상 시장가격(市場價格)에 의한 교환제도(交換制度)를 채택하고 있기 대문에 지불제도(支拂制度)의 안전성제고(安全性提高) 측면에서 현재의 은행제도(銀行制度)보다도 유리하다는 점 등 동(同) 학파(學派)의 긍정적 공헌에 대해서도 평가되어야 할 것이다.

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On the Forest Development Act (a Proposal) and Law of Forest Development Fund (a Proposal) (산림개발법(안)(山林開發法(案)) 및 산림개발(山林開發) 금고법(안)(金庫法(案))에 대(對)하여)

  • Park, Tai-Sik;Lee, Eung-Rae;Shim, Chong-Supp
    • Journal of the Korean Wood Science and Technology
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    • v.10 no.3
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    • pp.200-200
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    • 1982
  • 1. 전국의 산림은 산림개발의 유행에 따라 마음과 같이 3개권역으로 구분한다. 가. 용재림 개발권 주요산맥을 연하는 오지대(奧地帶) 나. 풍치림 개발권 고속도변(좌우 4km범위) 도시주변 공원지구, 기타 토지대 다. 농용림 개발권 전 가, 나 속에 속하지 않는 야산지대 2. 3대 개발권별로 우선 개발할 지역을 연차적으로 지정한다. 3. 개발지역을 지정시는 미리 산림의 용도를 구분하여 시정 고시한다. 4 개발지역내의 산주는 개발우도에 따라 개발의무를 진다. 5. 산주가 개발의무 불이행시는 대집행(代執行)으로 개발을 수행한다. 6. 대집행(代執行)은 가. 산림개발공단 나. 산림 경영을 하고 있는 능력있는 개인 또는 법인 다. 산림조합(산련, 산림포함)으로 하며, 산림청장이 지정한다. 13. 개발지역 내에서의 확정된 개발계획은 기존영림 계획에 우선한다. 14. 개발지역 내에서의 개발사업 수속절차는 이 법으로 일원화 한다. 7. 산주가 대집행자에 대하여 비용변상이 없는 한 이 양자간에는 수익(收益) 분배를 하여야 하며, 본계약의 장기 보장을 위하여 저당권 설정을 한다. 8. 산림개발의 중추적 대집행자인 동시에 경영자로서 시범적이며, 집단적인 산림개발과 임도시설 관리를 전담하는 산림개발 공단을 설립한다. 9. 장기처리와 융자지원을 위하여 산림개발 자금을 200억원 한도로 설치하고 이의 관리 운영을 전담할 산림개발 금고를 별도 법율로서 설립한다. 10. 산림개발 기금은 다음 재원으로 조성한다. 가. 국유임야 관리 특별회계의 잉여금 나. 임목의 벌채자 및 원목 수입이용 가공 판매자에 과하는 기금부담금 다. 매년 정부 예산에서 정하는 재원 11. 개발지역내에서는 취득세, 소득세, 등록세, 상속세, 양여세, 기타 공과금의 감면등 세제상의 특전을 부여한다. 12. 개발지역내에서의 산림도벌 무허가벌채등 산림 사범은 가중 처벌한다.

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사학연금공단 지방세 감면 지원에 관한 연구

  • Jang, Sang-Rok;Yun, U-Yeong
    • Journal of Teachers' Pension
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    • v.5
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    • pp.53-95
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    • 2020
  • 정부에서는 공적연금 운용 업무를 수행하는 연금공단에 대해서 지방세특례제한법상 조세감면 혜택을 부여해 왔으나, 2014년도부터는 지방자치단체의 재정확충을 위해서 지방세 특례를 폐지하였다. 이러한 지방세 특례 폐지가 연금재정에 부정적인 영향을 미치게 됨에 따라, 본 연구에서는 현행 사학연금공단에 대한 지방세 감면 폐지의 문제점를 살펴보고, 이를 통해 법 개정 등의 개선방안을 모색하고자 하였다. 구체적으로 2014년 말에 시행된 지방세 감면 규정의 일괄적인 폐지는 2002년에 개정된 연금소득 과세원칙에 비추어볼 때 과세원칙 위배와 함께 미적립 연금충당부채를 지니고 있는 연금공단의 제도적인 특성을 감안하지 않는 문제점이 있어 이를 검토하고 이에 대한 개선방안을 다음과 같이 제시하고자 한다. 본 연구에서 제시하는 개선방안은 다음과 같다. 첫째, 과거와 같이 사학연금공단에 대한 지방세특례를 부활하여 연금재정의 안정화를 제고할 필요가 있다. 둘째, 연금소득 원칙상 갹출 시 공제, 운용 시 비과세 및 연금 수령 시 과세를 하도록 하고 있으므로 현행 연기금을 운용하고 있는 사학연금공단에 대하여 운용단계에서 지방세를 부과하는 것은 연금소득 과세 원칙상 재검토가 필요하다. 셋째, 현재 연금기금의 운용이익에 대해서는 법인세가 비과세되으나 지방세는 과세가 되고 있어 국세와 지방세의 형평성 측면에서 문제가 있으므로 원칙적인 검토가 필요하다. 넷째, 미적립 연금충당부채를 지니고 있는 연금공단의 성격을 고려하여 현행 지방세의 부과는 연금공단의 기관 특성을 고려하지 않은 것으로 보여진다. 마지막으로, 가장 공적인 업무를 수행하고 있는 기관임에도 불구하고 타 비영리법인에서는 아직도 지방세특례가 존재하고 있는 실정이다. 따라서 사학연금공단은 공적인 업무를 수행하는 기관임에도 불구하고 지방세 특례가 폐지되었으므로 이에 대한 지원이 필요하다. 본 연구는 사학연금공단의 연금재정 안정화와 함께 과세원칙에 부합하도록 운용단계에서 반드시 필요한 연금관리 조직의 지방세 특례 부여 방안을 모색함으로써 사학연금공단의 지방세 지원의 타당성과 개선방안을 제시했다는 점에서 연구의 의의가 있다.

Land Bank Bond for the Diversification of Land Bank Financing Resources: Comparative Case Study and the Improvement of Legal, Accounting System (토지비축의 안정적 재원조달을 위한 토지은행채권 도입방안: 사례 비교를 통한 법·제도·회계처리 개선방안을 중심으로)

  • Lee, Jong-Kwon;Choi, Eun-Hee
    • Land and Housing Review
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    • v.3 no.4
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    • pp.333-341
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    • 2012
  • The financial resources for public land banking enacted by Public Land Banking Act (2009) are LH (Korea Land and Housing Corporation) contributions, LH Bond, Land Bank revenues, etc. But, in real, the efficient funding resource is mainly LH bond. In these days, LH has experienced deep financial distress, and difficulties in issuing it's bond. Therefore, Land Banking project also has been inactivated because of poor financial resources. As Land Banking project depending its financial resources mainly on LH Bond does not have financial sustainability, it is necessary to reform the fundamental funding structure. This is the starting point for the topic of this paper. This paper suggests to reform the funding structure, and to introduce Land Bank Bond guaranteed by Government, and also to modify the accounting method of Land Bank to separate the Land Bank accounts with LH accounts. The funding structure reform can be summarized as follows; In early stage of the Land Banking project, sufficient government support by guaranteeing the Land Bank Bond is necessary. Gradually, the portion of LH's contribution can be increased in company with LH's financial distress being solved and administration being normalized. When the project reached on the stage of maturity, cash inflows by selling the reserved land can exceed the cash outflows for reserve new land. To introduce the Land Bank Bond guaranteed by government, the Public Land Banking Act (2009) should be revised. Along with this, to modify the accounting method of Land Bank, the rule for public enterprise accounting system must be partially revised.

A Study on the Effect of 2010 HNS Convention on Korean Industry (위험·유해물질 피해보상 국제협약의 우리 산업계에 대한 영향 고찰)

  • Kim, Ji-Hong
    • Journal of the Korean Society of Marine Environment & Safety
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    • v.26 no.1
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    • pp.57-64
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    • 2020
  • The IOPC Fund general assembly reported that the International Convention on Liability and Compensation for Damage in Connection with the Carriage of Hazardous and Noxious Substances by Sea (known as the HNS Convention) will meet the requirement for the convention to take ef ect between 2021 and 2022. When the convention comes into effect, the liability-limit insurance of the HNS transport ship will be enforced and the shipper receiving the HNS will pay the share of the contribution from the International Fund for damages exceeding the limit of the ship's liability insurance. Korea is one of the major shipping and shipper countries in the world; thus, this study aimed to the need to analyze the effect of the convention on the related industries. The survey of ships and contribution targets analyzed the research data of the Ministry of Oceans and Fisheries. The P&I premium estimation was reviewed by the Korea Shipping Association and the K P&I as insured ships. In addition, the contribution of the HNS cargo volume was analyzed in an annual report by a representative international association for each cargo. About 1,500 ocean-going and domestic vessels have been identified as ships subject to the convention. The effect of changes in premiums under the convention was minimal for most ships. The effect of the shipping industry is expected, with about 150 domestic tankers expected to increase insurance premiums. In the case of shipper industries, 52 freight terminals were found to be eligible for the payment of the share of the international fund, as the proportion of freight volume in Korea was ranked second to fourth in the world by individual HNS accounts. This implies the obligation to pay contributions according to the convention. Considering the status of HNS transport ships entering and leaving ports and the quantity of HNS cargo, it can be concluded that the validity of Korea's convention is sufficient and that, it is necessary to coordinate with global major shipper countries.

A Public Choice Study on the Use of the Central Bank's Reserved Profits: An Experimental Approach Through 61 Countries' Data (중앙은행 적립금의 운용에 관한 공공선택이론적 연구 - 61개국 자료를 이용한 실험적 접근 -)

  • Kim, Inbae;Kim, Iljoong;Kwon, Yunsub
    • KDI Journal of Economic Policy
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    • v.26 no.2
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    • pp.209-247
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    • 2004
  • Although various publicly reserved funds have recently come to the fore of academic and policy-making attention in Korea, researchers rarely take up the issue of the reserve fund retained from annual profits by the central bank (i.e., the Bank of Korea). Starting with the general public choice premise that bureaucrats seek to maximize their discretionary budget, this paper first provides a theoretical reasoning why central bank's bureaucrats would prefer retaining annual profits to turning them to the Treasury. The major tenet to be emphasized is that retained profits as a reserve fund can give the central bankers discretionary power in their disposition. In particular, we focus on the close relationship between the reserve fund and the discount windows. The latter, as a monetary instrument, has traditionally been demonstrated to cause secrecy, arbitrariness, and other bureaucratic amenities in the previous literature. Subsequently, this paper, based on 61 countries data, empirically verifies that the central bank's reserve fund is at least partially used to additionally increase the discount windows. Since an excessive use of discount windows results in inflationary bias, we conclude the paper with some policy suggestions to have such bureaucratic power of discretion in check. This paper, if in its experimental nature yet, is expected to shed a critical implication for establishing the meaningful independence of the central bank to a host of countries.

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A Study on the Equity of the Charges Established to be Imposed on Damaging Activities of Natural Resources -A Comparative Study of Ecosystem Conservation Cooperation Charge and Replacement Charge for Forest Resources Creation- (자연환경 훼손에 관한 부담금의 형평성 제고방안 -생태계보전협력금과 대체산림자원조성비의 비교를 중심으로-)

  • Bang, Sang-Weon;Yoon, Ick-June
    • Journal of Environmental Policy
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    • v.8 no.2
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    • pp.25-61
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    • 2009
  • These days, environmental policies have changed from being command and control systems toward economic incentive systems, with various incentives having been established by OECD countries. In Korea, many environmental charges have been established in order to diminish activities which damage natural resources. Among them, the Ecosystem Conservation Cooperation Charge and the Replacement Charge for Forest Resources Creation are considered to be representative environmental charges. These charges, along with a few others, were designed to encourage efforts to protect natural resources. The charges include a number of different features, utilize varying methods, and altered ranges of jurisdiction. However, the charges may pose serious inequity problems in terms of their estimated values and their conditions of reduction and exemption. For instance, although the Ecosystem Conservation Cooperation Charge is a primary charge applied to natural resource damage, the charge does not fully secure its original objectives due to its low levy and limited range of provisions. Moreover, the Replacement Charge for Forest Resources Creation has been criticized because of similar reduction and exemption provisions. Therefore, this study analyzes the inequity problems associated with the charges and proposes solutions. First of all, the Ecosystem Conservation Cooperation Charge should be redesigned in such a way that it reflects the substantial value of natural resource damage through either abrogate or increased maximum limits of the charge. With regard to the Replacement Charge for Forest Resources Creation, the cases and ranges of reduction and exemption provisions should be narrowed. Finally, the charges collected should be expended in conformity with their original objectives, and their expenditure should be restricted to either restoration activities or activities directly related to compensation and mitigation of damaged natural resources.

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A Study on Rationalization of National Forest Management in Korea (국유림경영(國有林經營)의 합리화(合理化)에 관(關)한 연구(硏究))

  • Choi, Kyu-Ryun
    • Journal of Korean Society of Forest Science
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    • v.20 no.1
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    • pp.1-44
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    • 1973
  • Needless to say, the management of national forest in all countries is very important in view of the national mission and management purposes. Korean national forest is also in particular significant in promoting national economy for the continuous increasing of the demand for wood, conservation of the land and social welfare. But there's no denying the fact that the leading aim of the Korean forest policy has been based upon the conservation of forest resources and recovery of land conservation function instead of improvement of the forest productive capacity. Therefore, the management of national forest should be aimed as an industry in the chain of the Korean national economy. And the increment of the forest productive capacity based on rationalized forest management is also urgently needed. Not only the increment of the timber production but also the establishment of the good forest in quality and quantity are to bring naturally many functions of conservation and other public benefits. In 1908 Korean national forest was historically established for the first time as a result of the notification for ownership, and was divided into two kinds in 1911-1924, such as indisposable national forest for land conservation, forest management, scientific research and public welfare, and the other national forest to be disposed. Indisposable forest is mostly under the jurisdiction of national forest stations (Chungbu, Tongbu, Nambu), and the tother national forests are under custody of respective cities and provinces, and under custody of the other government authorities. As of the end of 1971, national forest land is 19.5% (1,297,708 ha) of the total forest land area, but growing stock is 50.1% ($35,406,079m^3$) of the total forest growing stock, and timber production of national forest is 23.6% ($205,959m^3$) of the year production of total timber in Korea. Accordingly, it is the important fact that national forest occupies the major part of Korean forestry. The author positively affirms that success or failure of the management of national forest controls rise or fall of forestry in Korea. All functions of forest are very important, but among others the function of timber production is most important especially in Korea, that unavoidably imports a large quantity of foreign wood every year (in 1971 import of foreign wood-$3,756,000m^3$, 160,995,000 dollars). So, Korea urgently needs the improvement of forest productive capacity in national forest. But it is difficult that wood production meets the rapid increase of demand for wood to the development of economy, because production term of forestry is long, so national forest management should be rationalized by the effective investment and development of forestry techniques in the long view. Although Korean national forest business has many difficulties in the budget, techniques and the lack of labour due to outflow of rural village labour by development of national economy, and the increase of labour wages and administrative expenses etc. the development of national forest depends on adoption of the suitable forest techniques and management adapted for social and economical development. In this view point the writer has investigated and analyzed the status of the management of national forest in Korea to examine the irrational problems and suggest an improvement plan. The national forestry statistics cited in this study is based on the basic statistics and the statistics of the forest business as of the end of 1971 published by Office of Forestry, Republic of Korea, and the other depended on the data presented by the national forest stations. The writer wants to propose as follows (seemed to be helpful in improvement of Korean national forest management). 1) In the organization of national forest management, more national forest stations should be established to manage intensively, and the staff of working plan officials should be strengthened because of the importance of working plan. 2) By increasing the staff of protection officials, forest area assigned for each protection official should be decreased to 1,000-2,000 ha. 3) The frequent personnel changes of supervisor of national forest station(the responsible person on-the-spot) obstructs to accomplish the consistent management plan. 4) In the working plan drafting for national forest, basic investigations should be carefully practiced with sufficient expenditure and staff not to draft unreal working plan. 5) The area of working-unit should be decreased to less than 2,000 ha on the average for intensive management and the principle of a working-unit in a forest station should be realized as soon as possible. 6) Reforestation on open land should be completed in a short time with a debt of the special fund(a long term loan), and the land on which growing hardwood stands should be changed with conifers to increase productivity per unit area, and at the same time techical utilization method of hardwood should be developed. 7) Expenses of reforestation should be saved by mechanization and use of chemicals for reforestation and tree nursery operation providing against the lack of labour in future. 8) In forest protection, forest fire damage is enormous in comparison with foreign countries, accordingly prevention system and equipment should be improved, and also the minimum necessary budget should be counted up for establishment and manintenance of fire-lines. 9) Manufacture production should be enlarged to systematize protection, processing and circulation of forest business, and, by doing this, mich benefit is naturally given for rural people. 10) Establishment and arrangement of forest road networks and erosion control work are indispensable for the future development of national forest itself and local development. Therefore, these works should be promoted by the responsibility of general accounting instead of special accounting. 11) Mechanization of forest works should be realized for exploiting hinterlands to meet the demand for timber increased and for solving lack of labour, consequently it should promote import of forest machines, home production, training for operaters and careful adminitration. 12) Situation of labour in future will grow worse. Therefore, the countermeasure to maintain forest labourers and pay attention to public welfare facilities and works should be considered. 13) Although the condition of income and expenditure grows worse because of economical change, the regular expenditure should be fixed. So part of the surplus fund, as of the end of 1971, should be established for the fund, and used for enlarging reforestation and forest road networks(preceding investment in national forest).

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