完善养老金个人账户——瑞典的经验及启示  

Perfecting Individual Account of Pension——Swedish Experience and Enlightenment

作　　者：丛春霞[1] 邵大妞 CONG Chunxia;SHAO Daniu

机构地区：[1]东北财经大学公共管理学院,辽宁大连116025

出　　处：《社会保障研究》2018年第5期104-112,共9页Social Security Studies

摘　　要：养老问题一直是社会各界普遍关注的热点问题,近些年来,国际上有很多国家都对养老金制度进行了改革。现阶段在我国社会养老保险体系既有路径和资源约束条件下,我国养老金个人账户的运行与管理在实践中存在很多的难点、痛点问题,亟须破解。瑞典于1999年实施了养老金名义账户制改革,并且建立了多支柱的养老保险体系。此次养老保险制度改革使瑞典养老金制度实现了代际平衡和财务稳定,确保了制度有效良性运行。本文全面梳理了瑞典基本养老金个人账户制的实践历程,深刻分析其改革的内在逻辑及实施路径,为我国养老保险制度改革、完善个人账户和建立多层次社会保险体系提供有益的经验及启示。In recent years, many countries in the world have reformed the pension system. Under the existing path and resource constraints of China＇s social pension insurance in the operation and management of China＇s individual account system, of pens there are many difficulties and pain points Sweden implemented the reform of the nominal pension account system an , whi d es ch need to be cracked. In 1999, tablished a multi -pillar pension insurance system. Sweden＇s reform of the pension insurance system not only realizes that the pension system achieves rater- g Swedish enerational balance and financial stability, but also ensures the effective and healthy operation of the pension system. This paper reviews the practice of Sweden＇s individual account system of basic pension, profoundly analyzes the internal logic of its reform and its implementation path and provides a useful reference for the reform of China＇s pension insurance system, the improvement of individual account and the establishment of a multi -level social insurance system.

关 键 词：养老金 个人账户 瑞典经验 

分 类 号：F842.67[经济管理—保险]