연구보고서
공무원연금제도론
2018-01-08
공무원연금제도에 대한 전문적 연구이론 및 해외사례를 포함하고 있는 공무원연금제도론(이각희 저) 입니다.
제1부 현대 사회와 연금제도
1.1 연금제도의 역사 ·······································································································11
1.2 사회경제적 관점에서 본 연금제도 ···········································································18
1.2.1 연금제도의 기능 및 위험분산에 따른 연금제도의 분류 ··········································18
1.2.2 완전적립 확정기여형 ··································································································20
1.2.3 완전적립 확정급여형 ··································································································22
1.2.4 부과방식 명목기여형 ··································································································26
1.2.5 부과방식 확정급여형 ··································································································28
1.2.6 연금제도가 저축에 미치는 영향 ···············································································29
1.2.7 조세에 의한 재원조달형 ····························································································34
1.2.8 연금제도가 노동시장에 미치는 영향 ········································································36
1.3 연금제도의 구분 ·······································································································43
1.3.1 공적연금제도와 민영연금제도 ···················································································43
1.3.2 보험의 공급 ················································································································47
1.4 인구 고령화와 연금제도 ·························································································50
제2부 사회보장과 공무원연금제도
2.1 자유시장경제체제하에서 사회보장 ··········································································59
2.1.1 사회보장정책의 목표 ··································································································61
2.1.2 경제적 관점에서 본 사회보장정책 ············································································64
2.1.3 보험 시장 및 사회보험의 존재 이유 ········································································73
2.1.4 정치적 관점에서 본 사회보장정책 ············································································85
2.2 사회보험제도로서의 연금보험제도 ··········································································90
2.2.1 사회보험제도 역사 ·····································································································90
2.2.2 사회보험제도의 특징 ··································································································94
2.2.3 사회보험제도로서의 연금보험제도와 보험수리 ························································99
2.2.4 재원조달 방법으로서의 보험료와 조세 ···································································106
2.2.5 재원조달방식에 따른 연금정책 ···············································································108
2.2.6 사회보험제도의 미래 ·····························································································116
2.3 공무원제도와 공무원연금제도 ················································································119
2.3.1 신분제 공무원제도 혹은 신분이 보장된 직업공무원제도 ······································119
2.3.2 임금과 보수 및 공무원연금제도 ·············································································123
2.4 공무원연금제도는 사회보험제도의 일부인가? ·····················································129
2.5 노후소득보장과 공무원연금제도에 대한 논란 ························································133
제3부 각국의 공무원연금제도
3.1 미국 ·························································································································143
3.1.1 미국의 경제체제 ······································································································143
3.1.2 미국의 사회보장제도 ·······························································································145
3.1.3 미국의 노후소득보장제도 ························································································148
3.1.4 미국의 공무원연금제도 및 특징 ·············································································157
3.2 영국 ·························································································································166
3.2.1 영국의 사회보장제도 및 노후소득보장체계 ···························································166
3.2.2 영국의 공무원연금제도 및 특징 ·············································································173
3.3 일본 ·························································································································184
3.3.1 일본의 노후소득보장체계 ························································································184
3.3.2 일본의 공무원연금제도 및 특징 ·············································································188
3.4 프랑스 ·····················································································································192
3.4.1 프랑스의 노후소득보장체계 ·····················································································192
3.4.2 프랑스의 공무원연금제도 및 특징 ··········································································199
3.5 독일 ·························································································································206
3.5.1 들어가는 말 ··············································································································206
3.5.2 독일공무원의 노후소득보장체계 ··············································································208
3.5.3 독일공무원연금 수급구조 ························································································217
3.5.4 독일공무원연금 재정운영방식과 비용부담 ·····························································243
3.5.5 독일공무원연금 관리운영방식 ·················································································250
3.5.6 맺는 말 ·····················································································································252
3.6 스위스 ·····················································································································272
3.6.1 들어가는 말 ··············································································································272
3.6.2 스위스 정치체제와 직장연금제도 의사결정과정 ····················································274
3.6.3 스위스 사회복지정책 및 사회보장체계 ···································································279
3.6.4 스위스 노후보장체제와 공무원연금제도 ·································································291
3.6.5 스위스 공무원연금제도 개혁동향 (SBB:스위스 연방철도청) ································314
3.6.6 맺는 말 ·····················································································································320
3.7 오스트리아 ··············································································································323
3.7.1 들어가는 말 ··············································································································323
3.7.2 오스트리아 사회보장제도 개관 ···············································································327
3.7.3 오스트리아 공적연금제도 ························································································334
3.7.4 오스트리아 공무원 연금제도 ···················································································352
3.7.5 오스트리아 연금제도 개혁 ······················································································370
3.7.6 맺는 말 ·····················································································································394
3.8 외국 공무원연금제도가 주는 시사점 ······································································404
제4부 우리나라 공무원연금제도의 현재와 미래
4.1 한국의 노후소득보장체제 ·······················································································413
4.2 한국사회와 연금제도 ······························································································419
4.3 공적연금제도와 민간연금보험시장 ·········································································428
4.4 우리나라 근로자퇴직연금제도 ················································································435
4.5 국민연금과 공무원연금 형평성논란 ········································································439
4.6 우리나라 공무원연금제도의 성격 ·········································································448
4.7 공무원연금제도 개혁과 공무원의 노후생계보장 ··················································454
4.8 공무원연금제도 개혁의 한계와 미래 ····································································457
제5부 미래사회와 연금제도
- 공무원연금공단에서 제작한 본 저작물은 '공공누리 제4유형-출처표시, 변경금지, 상업적 이용금지' 조건에 따라 이용 할 수 있습니다.