기업연금회계제도의 개선방안을 위한 설문조사연구

목차

Ⅰ. 서 론

Ⅱ. 선행연구 고찰

Ⅲ. 선진국과 우리나라의 연금회계 비교
3.1 선진국의 연금회계
3.2 우리나라 연금회계

Ⅳ. 연금회계제도 개선을 위한 설문조사
4.1 설문조사의 방법 및 내용
4.2 설문조사 결과
4.3 설문조사결과 시사점

Ⅴ. 요약 및 결론

참고문헌

Abstract

본문내용

Young*·Song, Do-Young**
The purpose of this research is to provide the underlying sources for amending the current Corporate Pension Accounting Standards and related tax raws. In an attempt to access this purpose, prior articles about pension accounting or taxations have been reviewed to develop accounting standards and tax systems proper to Korean situations. In this study, survey research analysis was performed.
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Most of prior articles assert to follow International Accounting Standards No.19(IAS No.19) which adapted SFAS No.87 of U.S. FASB, because it is the global standards for pension accounting. But corporate pension system was recently introduced in Korea, and if advanced accounting standards were adapted right now, it might cause costs for actuaries' environment is poor, compared to advanced nations. So survey to scholars and actuaries could give useful idea to improve pension accounting and taxation systems in Korea.
The main findings of the study are as follows :
(1) Generally, most of the respondents to the questionnaire think it is necessary to adapt IAS No.19 because the international transactions have become common now. (2) Pension Accounting Rules are required to amend the existing retirement allowances or to be newly established. (3) Projected Benefit Obligation(PBO) as a pension debt concept is preferred, but Accumulated Benefit Obligation(ABO) or Vested Benefit Obligation(VBO) can be accepted. (4) Pension assets and liabilities should be reported respectively as the gloss amount in balance sheet. (5) Informations about pension assets or fund management are regarded important for pension reporting. (6) The gains after terminating over funded plans should be recognized as deferred income and business tax be imposed to them immediately. (7) The business tax benefit should be offered only when a corporation contributes funds outside to guarantee employees' retirement benefits.
Basically, scholars tend to give higher importance to contents measured by ordinal scale(7 point) than actuaries, but mostly insignificant in statistics. Scholars agree to actuaries in contents measured by nominal scale except reporting of pension assets and liabilities on the balance sheet.
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Although these suggestions are different from advanced nations' pension accounting standards and taxation systems in many aspects, it is important both of scholars and actuaries have the coincident opinions about improvement directions of the pension accounting system. The proposed solutions could give some good ideas to amend or newly establish not only the corporate pension accounting standards and taxation systems but also the public pension accounting standards which have been blamed for its poor role in Korea.
Key Words : accounting standards, pension accounting, pension taxation system
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* Professor, School of Business, Chung-Ang University
** Senior Manager, Accounting division, Government Employees Pension Corporation

키워드

기업연금,   연금회계,   선진국,   국민연금,   퇴직보험,   회계제도