우리나라 인구구조 변화에 따른 국민연금 회계처리의 개선방안

The demographic structure of Korea is rapidly changing due to an increase in life expectancy and a low fertility rate. Such an aging population and an increase in the old-age dependency ratio will increase the social burden that the working-age population who participates in the labor market should be responsible for. In particular, the National Pension System is a system that guarantees pension income for workers after retirement. In the current supply and demand structure, where workers receive more than their premiums, changes in the country's demographic structure can raise the old-age dependency ratio and cause social problems such as intergenerational conflict. Therefore, in this study, we investigated and researched overseas social insurance systems, accounting and financial reporting systems, and presented measures to improve the accounting treatment of the National Pension Fund in Korea according to changes in the demographic structure. By estimating and presenting an estimate, it is possible to confirm whether a significant change occurs in terms of accounting treatment. If the National Pension Fund and the national financial statements are improved according to these proposals, it will become a catalyst that further strengthens the discussion on the reform of the National Pension Fund, just as the civil servant pension reform led to the provision of pension provisions for the Public Officials Pension Fund. This could be an example of the statement being used for decision-making on national financial activities.