본 논문은 만성적인 재정적자와 연금수급액의 부족을 겪고 있는 군인연금기금의 운용상 문제점에 대한 개선안을 제시하고자 한다. 정부에서는 국가재정에 막대한 부담을 주고 있는 공적연금 전반에 걸쳐 국민여론을 수렴하여 개혁을 추진하고 있다. 그러나 군인연금은 타 공적연금과 달리 군 직무의 특수성을 고려하여 수입과 지출에 의한 수리적 측면보다 국가 보상적 차원에서 전액 국가보상으로 개혁되어야 한다. 즉, 1단계로 개인은 현재와 같이 기여금만 부담하고 국가는 정부 부담금과 적자보전액을 부담하다가 국가재정능력이 뒷받침되면 2단계로 연금소요전액을 국가가 부담하도록 추진한다. 그렇지만 이것이 어려울 경우 책임준비금 적립을 통해 기금 규모를 늘리는 한편, 주식 등 다양한 분야에 대한 투자비율을 증대시키고 수익률도 높여 재정자립이 가능하도록 해야 한다.

The purpose of this study is to present the financial deficit and short of pension budget. The government is going to reform the public pension system after public opinion. But the Military Pension should be reformed more by national compensation concept rather than mathematical concept such as income and outcome. If this is at a burden to the government, the new alternatives can be taken by various phases of national economic growth. Furthermore, the current Military Pension Act should be amended altogether. Phase 1: Every soldier should be responsible only for the amount of contributions. The government should be held responsible for the government share of burden and the reserve requirements of deficit finance.   Phase 2: The government should bear responsibility for full costs of military pension liability.  However, if the government cannot bear the full cost of pension, then the Military Pension Fund should be raised by increasing the followings for self-financing: legal reserve fund, various types of investment (e.g., stocks) and earnings ratio.

The purpose of this study is to present the financial deficit and short of pension budget. The government is going to reform the public pension system after public opinion. But the Military Pension should be reformed more by national compensation concept rather than mathematical concept such as income and outcome. If this is at a burden to the government, the new alternatives can be taken by various phases of national economic growth. Furthermore, the current Military Pension Act should be amended altogether. Phase 1: Every soldier should be responsible only for the amount of contributions. The government should be held responsible for the government share of burden and the reserve requirements of deficit finance.   Phase 2: The government should bear responsibility for full costs of military pension liability.  However, if the government cannot bear the full cost of pension, then the Military Pension Fund should be raised by increasing the followings for self-financing: legal reserve fund, various types of investment (e.g., stocks) and earnings ratio.

Pension, Military Pension, Military Pension Fund, Amount of Contributions. Legal Reserve