해외(미국, 일본) 재정추계 비교 연구

요 약 ······································································································9

I. 서 론 ·································································································33
1. 연구배경 ······················································································33
2. 연구내용 ······················································································33

Ⅱ. 미국의 장기재정추계 방법 ······························································35
1. 미국의 사회보장제도 ···································································35
2. 미국의 장기재정추계 개요 ···························································37
3. 인구 프로세스(DEMOGRAPHY) ·················································39
4. 경제 프로세스(ECONOMICS) ·····················································48
5. 수급자 프로세스(BENEFICIARIES) ···········································60
6. 기금적립 및 재정전망 프로세스(TRUST FUND OPERATION &
ACTUARIAL STATUS) ·····························································67

Ⅲ. 일본의 장기재정추계 방법 ······························································75
1. 서론 ·····························································································75
2. 재정추계 수행 과정의 개요 ·························································77
3. 서술 범위 ····················································································79
4. 일본의 사회보장 연금제도 ···························································80
5. 후생연금제도의 가입자수 추계 ····················································89
6. 경제 가정 ····················································································94
7. 인구 가정 ····················································································99
8. 주요정보 추계 ···········································································100
9. 수입과 지출의 추계 ···································································106

Ⅳ. 결론 및 시사점 ·············································································109
1. 미국과 일본의 재정추계방법 비교 ············································109
2. 국민연금에의 시사점 ·································································111

참고문헌 ·····························································································113