将来的な厚生年金基金制度と企業の退職給付債務に関する分析 --会計基準の変更(即時認識)への対応を中心としてー

The environment surrounding Japanese corporate pension and retirement benefit accounting has been rapidly diversifying in recent years. The qualified retirement pension system, which has supported the corporate pension system for many years, was abolished at the end of March 2012. In addition, the other welfare pension fund system has also been reformed with a view to abolishing it in the future. These rapid changes in the environment require business owners to make important choices regarding company performance and employee benefits. For example, it is a decision to shift to a defined contribution pension plan or a defined benefit pension plan, or to abolish or dissolve it. There are already many studies on the defined contribution pension plan system and cash balance pension plan in Japan, including research in the United States. However, it is hard to say that much research on the qualified retirement pension system and the welfare pension fund system has been accumulated. Therefore, in this paper, we are trying to analyze the system and empirical analysis of the welfare pension fund system that is scheduled to be abolished. In the factor analysis regarding the abolition of the welfare pension fund, we will consider in detail by hypothesis setting and estimation formula. [ABSTRACT FROM AUTHOR]