瑞典政府养老保险制度改革及其启示  

The Swedish Pension Schemes' Reforms and Its Implications to Our Country

作　　者：蒋岳祥[1] 

机构地区：[1]浙江大学公共管理学系,浙江杭州310028

出　　处：《浙江大学学报（人文社会科学版）》2003年第4期130-137,共8页Journal of Zhejiang University:Humanities and Social Sciences

基　　金：浙江省教育厅教育课题(A6861):国外养老保险体制转型原则;方法和模式及其对我国建制的启示

摘　　要：瑞典旧养老保险制度和其他发达国家一样是以规定受益制为特征的现收现付制,实行从摇篮到坟墓的高福利政策,直接导致巨额养老金难以支付的结果,迫使政府将现收现付制的养老保险体制部分地向规定缴费制的基金制转型;新执行的养老保险制度为每个工人建立由瑞典政府代表个人管理的名义个人账户和个人养老金账户,个人养老金账号上的资金可直接进入资本市场,进行投资,并可以以遗产的形式继承给相关的受益人。我国社会保障体制改革应该改变养老金受益的计算方式,将统筹账户和个人账户分离,开辟养老保险基金按账户进入资本市场的途径,确保个人账户上养老基金的投资增值;并且要加强和培养养老保险的精算人员。Sweden was the first nation in the world to implement a mandatory and universal governmentrun retirement system. Sweden's former pension system was a taxfinanced payasyougo entitlement program with the characteristic of defined benefit system, similar to other industrialized nations. Its cradletograve welfare policy makes the Swedish government unable to pay the huge sum of pension fund, the financial problems lead to reform the pension system and partly shift to private pension system with the characteristic of defined contribution system. Hence, the Swedish parliament, the Riksdag, reached an agreement to reform the system in 1994 and approved implementing legislation in 1998.Under the new system, the Notional Individual Account maintained by the government on behalf of the individual and the completely Private Individual Account are established for all workers. The Notional Individual Account bases on the payasyougo system and its fund comes from Swedish Trust Fund and 16 percent of worker's payroll taxes, the money is used to fund benefits for existing retirees. The Private Individual Account is the funded part of the new system, meaning that the money is invested in real assets that can then be sold to generate income and converted into an annuity during retirement. Hence, The government has set up a centralized agency, the Premium Pension Agency (PPA) to oversee the recordkeeping for system. Workers are allowed to invest their retirement monies in as many as five lowrisk funds.Nearly all Swedish workers are also covered by an occupationally based private pension plan. Prior to the pension reform, these were defined benefit plans promising workers a modest pension based on earnings histories. With the exception of the Notional Individual Account, however, the administration, calculation and distribution of funds in almost all of these plans are switching to a defined contribution format that is similar to that in Private Individual Account. Pension reform serve

关 键 词：养老保险体制 现收现付制 基金制 规定缴费制 规定受益制 养老保险基金个人账户 

分 类 号：F845.32[经济管理—保险]