名义账户制:波兰社会保障改革的有益尝试

Nominal Account Number System: Polish Beneficial Attempt of Social Security Reform

在全球社会保障制度的改革中,名义账户制的诞生是一个制度创新.欧亚一些国家从1995年开始先后引入这个制度,到2004年已有7个国家实行了这个制度,其中波兰很有特色.名义账户制度诞生已经10年了,波兰名义账户制度的运行也有6～7年.总结波兰改革的经验教训,对深入分析名义账户制度的利弊具有发人深省的意义.可以说,波兰改革是成功的,它为转型国家进行社会保障制度改革积累了经验教训,成为一个绝好的案例.甚至可以说,波兰社会保障的成功改革又一次吸引了世界众多经济学家的关注,引起了世界银行和各国政府的极大兴趣.同时,如同二十几年前那样,波兰再一次为中国带来了一缕新鲜空气,又一次成为中国改革的一个参照系.

The birth of nominal account number system is a systematic innovation in the reform of the global social security system. Some European and Asian countries began introducing the system in 1995. By 2004 seven countries had put it into effect including the typical case of Poland. The system is now ten years old. It has been operating in Poland for about six and seven years. Summing up the experience and lessons in the Polish reform is highly enlightening to the in-depth analysis of the system. It can be said that the Polish reform is successful in that it has become an excellent case of accumulated experience and lessons for transitional countries in social security system reforms. It can even be said that the successful Polish social security reform has again attracted attentions from many global economists and aroused tremendous interest from the World Bank and the governments. Meanwhile, Poland once again breathed fresh air into to China and became a reference frame for China in its reform as was the case some two decades ago.