한국 기업의 퇴직연금제 선호에 관한 연구 : 퇴직연금제 도입여부와 제도유형을 중심으로

At this time of introduction of corporate pensions in Korea, this study analyzed whether or not domestic corporations will accept to introduce corporate pension plans and if so, which form of pension policy will be their preferred one. For this purpose, the study used workplace panel data of 2004 as produced by Korea Labor Institute. The result of the study showed that the proportion of the businesses which are willing to introduce corporate pension plans stands no more than 33.4 percent of the total sample businesses. Also it showed that the decision to introduce or not and to choose which form of pension policy to introduce is affected by external factors such as the size and financial status of the enterprise concerned, its wage level, structure of workforce, and the existence of trade union as well as internal factors including cooperative relationship between labor and management, corporate welfare level, and workers’ desire for job security. Therefore, the study argues that for the successful introduction and stabilization of corporate pension plans in the nation, the enterprises concerned need to understand their internal and external environment sand also maintain cooperative labor-management partnership. In the meantime, is needed the government’s will to strongly recommend enterprises’ early introduction of corporate pension plans, if they are competent to do so now. For those who cannot due to their unstable financial structure or small size of their businesses, institutional reforms to make them easy to participate are required.