厚生年金制度のストック分析 : バランスシート・アプローチによる持続可能性の検証

概要

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This paper measured the sustainability of the employee pension system in Japan using a balance sheet. It is not proper to measure the sustainability of public organizations in the same way as private organizations, because public organizations have several different characteristics from private organizations. It is proper to examine stock analyses, including the projected future cash-flow, to measure the sustainability of public organizations. This paper's stock analyses indicates that the employee pension in Japan has a net worth of 9,500 billion yen. However, sensitivity analyses indicate that if population aging or slow economic growth occurs in the future, the employee pension in Japan will become unsustainable. The realistic way to resolve this problem is a review of the social security contribution system.
関西学院大学の論文