사학연금 법인부담금 학교부담액 승인제도의 효과 및 개선 방안 연구

The school foundation is liable for the employer's contributions to the school teachers' pension fund. However, if the foundation cannot cover these contributions, the school may bear the shortfalls with the approval of the Minister of Education. This approval policy was introduced to curb tuition increases by strengthening the financial accountability of school foundations. However, it effectively mandates the transfer of all available funds from the foundation to the school for employer contributions to the teachers' pension fund before any other expenditures. As a result, this approval could impact both the long-term investment and financial plans, as well as the short-term operations, of universities. Unlike prior literature, which focuses on who pays the contributions, this study reviews the approval policy and examines the changes in the ratio of payments by school foundations to universities. Initially, with the implementation of the approval policy, the foundations increased payments of the required contributions. However, it was found that as the required pension expenses increased, the ratio of foundations' contributions to schools decreased. I also point out that the current approval policy can cause administrative waste and suppress the reduction in the transfer of foundation funds needed to improve the educational environment or undertake financial restructuring, as well as lead to an decrease in the university's labor costs. Finally, we propose improvement directions to mitigate these problems. This study is the first to present the issues and practical improvement measures of the approval system and expected to contribute to policy decisions by related institutions.