System and empirical analysis of corporate pension system design and retirement benefit accounting

2023 Fiscal Year Final Research Report

• Project/Area Number: 21K01817
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Review Section: Basic Section 07100:Accounting-related
• Research Institution: University of Nagasaki
• Principal Investigator: KABEYA NOBUYUKI 長崎県立大学, 地域創造学部, 教授 (50588944)
• Project Period (FY): 2021-04-01 – 2024-03-31
• Keywords: 企業年金 / 退職給付会計 / 適格退職年金 / 厚生年金基金 / 確定拠出年金 / 中退共 / 福利厚生 / ディスクロージャー

Outline of Final Research Achievements

This research tackles the design of corporate pension systems (transition, abolition, etc.) from both theoretical and empirical perspectives. It also tackles the current situation and issues of retirement benefit accounting information from the perspective of disclosure for users of financial statements such as securities reports. In this research, we focused specifically on three types of pension plans: employee pension funds, defined contribution pension plans, and retirement pension plans, and were able to identify the factors that lead companies with good (bad) performance and companies with a lot (little) debt to abolish their pension systems. There have been several previous studies related to this research both in Japan and overseas, but we believe that the hypothesis setting and time series analysis in this research are of great research significance, and we feel that we have made a meaningful contribution to the development of future research.

Free Research Field

会計学

Academic Significance and Societal Importance of the Research Achievements

近年、退職一時金や企業年金などの退職給付制度は、大企業も中小企業も数や割合が減少傾向にある。企業年金制度の廃止は、従業員の福利厚生や勤労意欲につながるだけでなく、企業業績や利害関係者等の外部への影響にも関わることから、これらの要因分析を実施することの研究意義は大きいと考えている。本研究で得られた成果によって、今後の企業経営や年金制度の設計などにおいて、新たな発見や今後の研究課題を獲得することができたと言えよう。企業では、確定拠出年金における年金ガバナンスの高まりを受けて、経営者の果たす役割や意義なども注目されており、今後のさらなる研究推進に貢献することが一定の成果として主張できるのである。