• The Journal of the Korea Contents Association
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• v.14 no.10
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• pp.112-123
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• 2014

This Study aims to establish better sound fiscal plan by investigating perception of local government officials. Local government fiscal consolidation is affected by a combination of factors, including social, economic, demographic, political financial health of local governments. We derived the financial situation of the government-related indicators, financial health-related indicators, the indicators to improve the financial health on the basis of this study are an existing discussion. To ensure the financial soundness of the Cheonan, it is necessary to increase the efficiency of financial management including financial monitoring and control devices provided the locals, investment screening analysis system to enable it. In addition, fiscal controls should be strengthened in order to effectively autonomous government debt management. You must cuts expense of local government to prepare for expansion of local government finance, it is necessary to realize that the fee rates. It should be made through a blend of autonomy and control in the central government, network of local government and the development of local financial operations. You should also to be distributed to the residents welfare and community development funds are invested substantially to establish a systematic planning, resource allocation, evaluation, and reflux system.

• Journal of Teachers' Pension
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• v.4
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• pp.303-335
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• 2019

본 연구는 사학연금기금의 재정건전성 강화를 위한 한 방편으로 연금액 조정방식의 개선과 그 재정효과를 분석한다. 매년 수급자의 연금액 조정에 사용되는 물가상승률에 부양률의 증가를 반영하여 적용할 물가상승률의 폭을 다소 낮추는 것이다. 분석결과 이러한 연금액 조정방식의 변경은 연금기금의 고갈의 막을 수 있는 근본적인 대책이 될 수 없음이 확인된다. 그러나 세대간의 부양을 기반으로 운영되는 사학연금의 경우 그간의 개혁이 후세대의 더 큰 고통 감내를 요구했던 바, 본 연구는 수익비의 분석을 통해 향후 재정안정화를 위한 조치는 세대간의 형평성을 제고하기 위한 노력이 포함되어야 함을 주장한다.

• Korean journal of communication and information
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• v.63
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• pp.5-25
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• 2013

Korean society suffers from severe divisions represented by bi-polarization and collapse of the middle class. Intensive demanding on expanding social welfare budget has emerged in accordance with such a dramatic shift. Social consensus moving toward well-financed welfare policy, however, happens to meet political opposition supported by the discourse of fiscal soundness. This paper thus pays particular attention to deciphering the discursive structure in way of understanding how discourses bring public policy into play. For this purpose, news articles about fiscal soundness collected from 8 national newspapers have been analyzed in terms of frame, attitude, perspective and world view. Research results show, first of all, that there exist persistent competition between two frames identified as 'reduced tax with fiscal discipline' and 'increased tax with welfare money.' While the 'reduced tax' frame favors in maintaining tax cut at the expense of welfare budjet, the frame of 'increased tax' supports such arguments as the flexible employment of fiscal soundness and prosperity of national community helped by widening tax revenues. Also did these frames include a number of sub-frames like welfare populism, partisan politics, trickle down effect, tax bonanza for the rich, universal welfare and market over-reactions in order to bolster its logical authority. Media's active taking a part in penetrating supportive frames in line with political stance was found as well. Taking into account both the discursive structure upheld by frames and politics materialized by the media, the authors argue that public policies should be considered more as discourse than fixed reality. Shedding additional light on understanding the interplay among public opinion, policies and media discourse is of another importance for further study.

• Journal of Labour Economics
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• v.44 no.1
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• pp.103-133
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• 2021

This study shows that one of the reasons behind the recent increase in international students at private universities in the Seoul metropolitan area is the financial conditions of universities that have deteriorated under the governmental regulation on college enrollment and tuition for domestic students. We provide a theoretical framework showing the possibility that universities try to avoid the regulation by admitting international students who are not subject to the regulation. Our empirical analysis of four-year private universities during 2008-2019 reveals that private universities in Seoul tend to increase the share of international students when the financial situation deteriorates.

• Journal of Digital Convergence
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• v.19 no.12
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• pp.273-280
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• 2021

The purpose of this study is to provide implications for fiscal policy by comprehensively examining the relationship between the on-campus retention and university soundness items of four-year private universities in the context of financial contraction of private universities due to suppression of tuition increase. Multiple regression analysis was performed to analyze the correlation of variables and the effect of financial soundness items on accounting indicators using SPSS 25. First, private university's on-campus reservations had an effect on accounting index items. Second, financial soundness items had an effect on accounting index items. Third, the financial condition factors influenced the change of accounting index by the location of the university. Fourth, according to the size of students, financial conditions had an effect on the change in accounting indicators. Government investment and support for private universities should be changed to a paradigm of securing finance through establishment of a development plan, rather than financial support through reduction of quota, and survival should be sought through income diversification policy strategies.

• Journal of Teachers' Pension
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• v.4
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• pp.57-90
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• 2019

본 연구는 사학연금의 장기적 재정건전성을 확보하기 위한 재정추계 및 정책평가 방법에 관하여 논의한다. 먼저 재정안정화 시나리오의 설정에 있어서 기간간 예산제약식을 이용하여 장기적으로 균제상태(steady state)를 달성할 수 있는 납부율 및 급여율의 선정이 어떻게 이루어질 수 있는지 살펴본다. 또한 재정추계에 있어서 정책 변화에 따라 개인들의 행동 패턴이 달라질 가능성이 있음을 강조하고, 조기퇴직 결정에 관한 캘리브레이션을 통해 재정추계에서 내생성에 대한 고려가 어떻게 이루어질 수 있는지 예시한다. 마지막으로 힉스 보상의 개념에 기초하여 안정화 정책에 대한 평가가 연금 재정지표에 미치는 효과만이 아니라 가입자 / 수급자의 후생에 미치는 영향까지 같이 고려하여 이루어질 필요가 있음을 설명한다.

• Journal of Teachers' Pension
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• v.1
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• pp.243-284
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• 2016

2015년 사학연금은 '더 내고 덜 받는' 모수 개혁과 함께 사학연금의 수익비를 국민연금 수준으로 맞추어 형평성을 획기적으로 개선하였으나, 연금재정의 장기 안정화를 위한 근본적인 처방은 제시하지 못함으로써 차후 추가적인 재정안정화 대책이 마련되어야 할 필요가 있다. 이를 위하여 사학연금제도안정화 및 재정건전성 제고를 위한 해외 연금개혁 우수사례를 조사·분석함으로써 사학연금제도의 유지 및 재정건전성 제고를 위한 시사점을 찾고자 한다. 일본은 1984년 내각결정으로부터 시작된 피용자 연금제도 일원화를 통하여 저출산·고령화로 인하여 발생되는 공적연금의 문제 해결방안 모색 뿐 아니라 연금제도 분립에 따른 부담과 급여의 격차, 특히 민관격차의 존재를 해소하고자 연금개혁을 추진하였고, 2012년 8월 연금개혁을 통하여 2015년 10월부터 공제연금과 후생연금을 통합하는 개혁을 단행하였다. 이러한 일본의 연금제도 개혁사례에 관한 연구는 공적연금제도의 운영과 재정 면에서 우리와 큰 차이가 있다고 보기 어려우므로 개혁의 배경과 내용 그리고 전망(평가)은 우리에게 연구할 가치를 제공한다. 또한, 인구 고령화 및 저출산의 사회경제적 현상에 따른 공적연금 재정부담이 가중되고 있는 우리에게, 특히 성숙기에 진입하고 사학연금의 향후 재정위기 개혁방향 등에도 도움이 될 것으로 판단한다.

• Proceedings of the KAIS Fall Conference
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• 2010.05b
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• pp.1025-1028
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• 2010

본 연구의 목적은 충북 지방재정의 실태를 검토하고 운영에 따른 재정건전성을 여러 가지 지표를 통하여 분석하며, 이에 근거하여 충북 지방재정의 문제점을 도출하고 개선방안을 제시하는 것이다. 연구 목적을 달성하기 위하여 행정안전부 및 행정자치부, 각 광역자치단체 등에서 2004년부터 2009까지의 자료를 구하여 재정지표 분석 제도의 틀에 따라 분석하였다. 전체적으로 보아 세입 부문을 보면 충북의 재정자립도와 자주도는 도 평균 대비 우수한 편이다. 주민 1인당 세외수입은 상대적으로 많으나 1인당 자체수입액 및 지방세부담액은 상당한 수준으로 낮다. 세출부문을 나타내는 경상경비 비율은 매우 양호하나 세입 세출 균형 측면에서는 불균형을 나타내고 있다. 이는 기본 경비는 타 도에 비해 적게 사용하고 있어 효율적인 반면, 주민 1인당 주민세 부담액이 매우 낮기 때문이다. 이러한 사실에 기초한 재정건전성 방안을 연구할 필요가 있다.

• 한국사회정책
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• v.25 no.2
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• pp.305-332
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• 2018

This study explores the effectiveness of employment-oriented welfare state by analyzing the mediating role of employment rate on the relationship between public welfare effort and fiscal soundness. Notably, this study considers the quality of employment into the analysis: part-time work, involuntary part-time work and low-wage work in analysis. The data sample consists of 18 OECD countries which initiated employment-oriented welfare strategy after the crisis of welfare state. An analysis was conduct based on Baron & Kenny(1986)'s method and panel two-stage model to handle the endogeneity problem. The results show that while the high level of public welfare effort negatively affects the fiscal soundness if it contributes to boosting employment rates, it has positive effects on the fiscal soundness. However, when the incidence of involuntary part-time employment and low-wage employment is high, the mediating impact of employment rate on the fiscal soundness disappears. This study argues that unless the quality of employment is taken into consideration, the positive effect of employment-oriented welfare state strategy to improve the fiscal soundness is not fully guaranteed.

• Journal of Digital Convergence
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• v.12 no.1
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• pp.23-36
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• 2014

Recently economic crisis has brought world economic instability. Each country in order to stabilize the economy, fiscal rules are introduced or reinforced. Fiscal Policy in a country plays an important role in determining the economic situation in the present and future. Existing fiscal rules tend to place a rigid limit not only on the deficit ratio and thus on the scope for fiscal stabilization, but also on the extent to which fiscal policy can be used for structural purposes. But the fiscal rules are operated in many ways and adopted in various forms, with different binding of each other, according to their own fiscal situations, and political circumstances. This study shows several important factors for successful National fiscal system and continuous fiscal soundness and development.