瑞典名义账户养老金制度改革探析

A Research on Swedish Non-financial Defined Contribution (NDC) Pension Reform

自20世纪90年代以来,世界上诞生了一种崭新的社会保障制度—名义账户养老金制度。瑞典是世界上第一个引入这种制度的国家,也是迄今为止改革成效最好的国家之一。本文在回顾90年代以来瑞典养老金制度改革过程的基础上,重点分析瑞典名义账户制设计和实施中的几个关键性问题,以期对十几年来瑞典养老金制度改革的效果做出总结与评价。

In the 1990s a new model of social security system-non-financial defined contribution pension(NDC)plan-was born.Sweden was not only the first country adopting this plan,but the most successful one in NDC pension reform.This paper first reviews the pension reform process in Sweden during the past decade,focusing on key issues in the design and implementation of NDC plan,and then it provides some comments on the effects of Swedish pension reform.