摘要
瑞典养老保险制度始建于1913年,但是近年来由于人口老龄化危机的加剧以及经济增长放缓等原因,瑞典政府于1994年正式通过立法进行养老保险体系的改革,结合中国国情可将此次改革归纳如下特点,包括立足一个理念、实现两个转换、建立三种机制、保持三个不变。同时对于正处于改革关键时期的我国养老保险制度,无论从制度模式、激励机制以及转型成本分担等多方面都具有十分重要的借鉴意义。
Pension insurance system was built in 1913 in Sweden. However, due to the growing aging population crisis and slowing economic growth in recent years, the Swedish government formally adopted legislation to reform the pension insurance system in 1994. Combining with the Chinese current situation, we can summarize the Swedish reform as following： basing on an ideal, achieving two conversions, constructing three systems, remaining three unchanged. At the same time, the Swedish reform has great significance to our pension insurance which is in the critical reform period in several aspects, such as system model, motivation system and sharing the cost of transformation.
出处
《西北人口》
2007年第5期31-35,共5页
Northwest Population Journal
关键词
养老保险
名义账户
现收现付
基金积累
统账结合
pension insurance
notional account
pay as you go
fund pooling
integrating social pooling with individual account
