한국과 독일의 기업 노후보장방법에 대한 비교연구 : 직접약속을 중심으로 = A Comparsion of Korean Employee Retirement Lump Sum and German Direktzusage

다국어 초록 (Multilingual Abstract)

With the increase in the number of the older in the Korean population, state pension schema, individual annuity and employee benefits plan become critical to the income security of retired employees. As the labor laws renewed in 1997, the retirement insurance as a new insurance product was introduced and received attention from many insurers.
Many retirement benefits systems of developed countries such as USA and Japan are recently analysed in details. Also the analysis of German retirement benefits system, which has about 100 years experience in this field, suggests many important aspects for the effective renewal of the Korean system. AccordingIy, in this study the German employee benefits system, especially "Direktzusage", is analysed in the legal and mathematical aspect. The German Direktzusage is compared to Korean Employee Retirement lump sum because there are many similarities between the German Direktzusage and the Korean one.
The first section of this study enumerates problems of the Korean employee benefits lump sum. In the next section Direktzusage, which is similar to the Korean retirement benefits lump sum with respect to using Book-reserve method, is analyzed in the legal aspect. And the third section deals with the mathematical aspect of Direktzusage. In the last section the differences and similarities of two systems are enumerated and several cautions are suggested with regard to renewing the Korean system.

목차 (Table of Contents)

• Ⅰ. 서론
• Ⅱ. 현재의 기업 노후보장 방법의 문제점
• Ⅲ. 독일의 기업 노후보장 제도
• Ⅳ. 퇴직 일시금과 직접약속의 차이점과 유사점
• Ⅴ. 결론