荷兰职业养老金制度及金融危机后基金财务状况分析

Analysis of Dutch Occupational Pension System and Financial Situation of Pension Funds after Financial Crisis

荷兰健全的三支柱养老金制度尤其是完善的职业养老金制度在国际上广受好评。对荷兰职业养老金制度、养老金模式进行了分析。从资产和未来负债两方面对养老基金基金率在金融危机期间及之后的波动情况进行了深入分析。通过对指数化政策的分析得出荷兰职业养老基金实际基金率仍在降低、财务状况堪忧的结论,并提出了相关对策和建议。

The sound three-pillar Dutch pension system, especially the occupational pension system gets highly rated in the world. In this article, the Dutch occupational pension system and pension model are firstly analyzed. Further study is taken about both the assets and liabilities of pension fund in order to examine the fluctuation of funding ratio during and after financial crisis. Then, the analysis of indexation policy results in a conclusion that, the actual pension ratios of Dutch occupational pension funds are still declining and their financial situation are precarious. And finally some suggestions and measures are discussed.