Document Type : Original Article
Authors
1
Assistant Professor, Department of Administrative Sciences and Economics, Faculty of Humanities and physical education, Gonbad Kavous University, Golestan, Iran.
2
Associated Professor, Department of Business Economics, Faculty of Economics, Allameh Tabataba'i University, Tehran, Iran.
Abstract
The pension system of the armed forces, like most of the country's pension funds, follows the DB-PAYG structure. In this structure, when the support ratio (the ratio of employees to the ratio of retirees) becomes less than 6, the fund actually faces a financial deficit. Due to the mentioned ratio being less than 1 in the this Pension Fund, its financial deficit is obvious. In addition to, other factors such as economic factors (high inflation), legal factors (early retirement law) and structural factors (government debt to the fund), the functioning of the armed forces pension system, has been overshadowed. Therefore, the main purpose of this study is to identify and prioritize the solutions for reforming the pension system of the armed forces.
To achieve the purpose of the research, the analytical-descriptive-survey method has been used. At first, theoretical and experimental studies and the function of the armed force Pension Fund are investigated. The basic challenges of the pension system and according to that, the policy solutions corresponding to them in the 5 axes of parametric, structural, economic, statistical and informational and legal reforms were calculated. then it was prepared in the form of a questionnaire containing 25 questions and after validating it (by experts) and Its reliability (through Cronbach's alpha), the questionnaire was distributed among ten experts in this field and analyzed by SPSS software.
The results show that, the most important solution for reforming the armed forces pension system is related to legal reforms, and after that structural, economic, statistical and parametric reforms are in the next place respectively. Finally, operational solutions for reforming the armed forces pension system presented separately in five statistical areas in a scale approach (from the level of approvals of the fund Board of Directors to the approvals of the Islamic Council), from the level of implementation and optimization of the existing model to the reforms of the pension system paradigm.
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