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논문 기본 정보

자료유형
학술저널
저자정보
저널정보
한국기업법학회 기업법연구 기업법연구 제19권 제1호
발행연도
2005.3
수록면
271 - 291 (21page)

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초록· 키워드

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Since the advent of the 21st century, the Korean Society has been making different changes from the previous times. In the changing society social members are under uneasiness. Although there have been many analyses about the causes of Korean social changes, their typical analyses include three factors; globalization, openness, and liberalization. Openness and liberalization involve the changes of the established order and value. Among the changes, the change of economic value must be the most severe. The less adaptable to these general changes is the seniority.
In today's Korea, aging of the population is progressing, which should be a factor to cause future severe social problems. This means that Korean society is in need of the powerful income security system for aging. It has been only a few years since the Korean pension plan was enforced for the whole nation, but its coverage is too limited in aspects of the practical welfare and the guarantee of living security. Accordingly, Korean society needs either to increase the general national pension to provide the guarantee system for aging or to make other pension plans to give multiple guarantees.
This study argues what a proper pension plan is with the necessity for a social pension plan and how a corporate pension plan, which is a proposed alternative to the established retirement pay system, should be introduced. The discussion about a corporate pension plan necessarily includes ones about the method to transfer the established legal retirement pay system, the decision for recipients, and the distributing method of pension. This study suggests practical methods to introduce a corporate pension plan, which will be an alternative to the established legal retirement pay system, to strengthen the multiple income security system for aging.

목차

Ⅰ. 序

Ⅱ. 企業年金의 意義 및 導入必要性

Ⅲ. 企業年金과 退職金

Ⅳ. 企業年金과 國民年金

Ⅴ. 外國의 企業年金制度

Ⅵ. 結論

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Abstract

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