* 신라대학교 사회복지학과, E-mail : hsahn@silla.ac.kr 본 논문은 현행 국민연금의 기본연금산식과 재정방식의 구조적 문제에서 출발하고 있다. 국민연금 개선방안에 관한 선행연구들은 현재의 기본연금산식의 기본 틀을 유지하면서 보험료율 상승과 급여수준의 하락에 초점을 맞추고 있다. 그러나 표준소득월액 등급이 고정되어 있어서 현행 기본연금산식에서 가입자의 소득상승으로 인한 보험료율 및 소득대체율 변화에 대한 자동안정장치가 없다. 그 결과 최저임금 이하의 등급에 속하는 가입자의 수는 지속적으로 줄어들고, 45등급 이상의 가입자의 한계보험료율은 지속적으로 하락하면서 재정적자를 촉진하고 있다.국민연금 재정안정화 방안이 개인적 및 세대 간의 형평성의 문제를 무시하고 보험료율을 계속 높이면서 연금수준을 계속해서 낮출 수는 없다. 그래서 본 연구는 가입자의 표준소득월액과 전체가입자의 평균소득월액이 가입자의 소득 증대에 탄력적(flexibility)으로 적응할 수 있는 연금자동안정장치 도입, 노인부양비율의 상승으로 인한 재정 부담을 완화하는 기본연금산식의 구조개혁 그리고 재정방식을 부과방식으로 전환할 것을 제안하였다. 주요 내용으로는 고정된 표준소득월액 등급을 폐지하고 가입자의 소득총액을 근로자의 소득총액에서 차지하는 비율로 보험료 산정 하한선을 가입자 평균소득의 0.5배로 그리고 상한선을 3.0배로 그 범위를 정할 것을 제안하였고, 가입자의 소득변화 및 인구구조변동과 연동되는 기본연금산식의 개혁방안을 제시하고 있다. 그리고 자동안정장치모델은 적립방식보다는 부과방식이 보다 더 보험료 변동과 기본연금액의 변동에 적합하기 때문에 부과방식으로 전환할 것을 제안하였다.

A Structural Reform of the Standard Pension Equationin the National Pension for the Financial Stabilization The starting points of this paper are the structural Problems in the present system of the National Pension, as it were in the Standard Pension Equation and in the financial Stabilization Plan. Although reform measures have recently been announced aimed at financially stabilizing the national pension scheme and preparing for an aging society, there was a lot that the reform of the preceding studies maintained not only a present shape of the Standard Pension Equation but simply place the focus on the insurance rate increasing or the pension benefit bring down. Specially there was no built-in stabilizer in the Standard Pension Equation. In addition to that a grade of the standard monthly income is fixed, so that the principle of equity is spoiled in the personal and generational Distribution of the pension benefit. Therefore, this Study propose the invitation of a built-in stabilizer model at the variation of the payer's income and the population growth rate. The main contents of this study are as follows; first, it is discontinued a fixed grade of the standard monthly income and propose to determine a range between minimum to half times and maximum to three times der payer's average income. In the second, it is set up a new Standard Pension Equation as a built-in stabilizer. At last, a financial model of old age insurance convert funding scheme to pay-as-you-go-scheme for the alleviating of the red figures in finance. Key words : average monthly income, Standard Pension Equation, built-in stabilizer, pay-as-you-go-scheme

A Structural Reform of the Standard Pension Equationin the National Pension for the Financial Stabilization The starting points of this paper are the structural Problems in the present system of the National Pension, as it were in the Standard Pension Equation and in the financial Stabilization Plan. Although reform measures have recently been announced aimed at financially stabilizing the national pension scheme and preparing for an aging society, there was a lot that the reform of the preceding studies maintained not only a present shape of the Standard Pension Equation but simply place the focus on the insurance rate increasing or the pension benefit bring down. Specially there was no built-in stabilizer in the Standard Pension Equation. In addition to that a grade of the standard monthly income is fixed, so that the principle of equity is spoiled in the personal and generational Distribution of the pension benefit. Therefore, this Study propose the invitation of a built-in stabilizer model at the variation of the payer's income and the population growth rate. The main contents of this study are as follows; first, it is discontinued a fixed grade of the standard monthly income and propose to determine a range between minimum to half times and maximum to three times der payer's average income. In the second, it is set up a new Standard Pension Equation as a built-in stabilizer. At last, a financial model of old age insurance convert funding scheme to pay-as-you-go-scheme for the alleviating of the red figures in finance. Key words : average monthly income, Standard Pension Equation, built-in stabilizer, pay-as-you-go-scheme

average monthly income, Standard Pension Equation, built-in stabilizer, pay-as-you-go-scheme