【正文】 of the new Polish system design. ? Focusing on the universal part of the pension system。雖然波蘭改革采用了其他地方應(yīng)用技術(shù)，它的設(shè)計(jì)不同于典型的做法和教訓(xùn)，結(jié)果是有希望的所有經(jīng)合組織國家。 本文由兩部分組成。如果養(yǎng)老保險制度設(shè)計(jì)采用財務(wù)市場，那么我們通常稱之為資助。在所有這些案件有一個養(yǎng)老權(quán)市場種類。養(yǎng)老保險制度的唯一的作用是提供一個有效的方法，對收入分配工作的一代人生命周期。這種類型的系統(tǒng)有利于勞動力的流動，這是特別需要在歐洲。然而，傳統(tǒng)的養(yǎng)老金制度的低效率在實(shí)現(xiàn)這一目標(biāo)的提出風(fēng)險。主要目標(biāo)是設(shè)計(jì)一個系統(tǒng)可以是中性的，或者至少關(guān)閉經(jīng)濟(jì)增長無論對中立人口老齡化。利用金融市場的原因 9 增長的正外部性，如果養(yǎng)老保險制度的貢獻(xiàn)錢花費(fèi)投資。它們的充分介紹和討論超出了這個范圍，本文提出僅列出審議的問題和最重要的意見。對于本文的目的，“改革”是指改變系統(tǒng)，以消除而不是僅僅在邊緣玩的貢獻(xiàn)率 結(jié)構(gòu)性效率低下和退休年齡調(diào)整為短期財政和系統(tǒng)的參數(shù)政治傳統(tǒng)的養(yǎng)老金制度已被證明是低效率的提供與社會保障。 ? Minimum pension supplement on the top of both annuities if their sum is below certain level (financed out of the state budget). It should be strongly stressed that both accounts are annuitised at the same moment and play exactly the same role within social security. In particular there is no such element of the system as a “basic state pension”. Social redistribution exists but it has been moved out from the pension system. The sole role of the pension system is providing working generation with an efficient method of ine allocation over their life cycle. The contribution rate for the entire social security system has not changed. However workers’ salaries were “grossed up” in order to introduce to them the idea that they pay part of the contribution and to build their awareness of the overall cost of the pension system. As such, since 1 January 1999 both workers and employers share the cost of contributions without any real change in the size of the total contributions. The whole operation affected percentages but not real flows of money. Thus the new system is based on the same contribution inflow as the previous system. Final remarks Providing people with social security – including financing consumption of the retired generation out of the product of the working generation is very high on the list of social priorities in most countries. It is especially important in European societies. However, the inefficiency of traditional pension systems put achieving this goal at risk. Social and populist rhetoric suggests to the public that changes within the pension system are dangerous for social goals. In reality, for most countries in the world, it is just the opposite. The longer the traditional pension systems are held up, the more socially damaging effects will be created. Poland belongs to a nonnumerous group of countries that are prepared for one of the most difficult challenges of our time, namely the ageing of the population. The new pension system will not only stop the increase of costs of the pension system but will also allow for their reduction. This will leave more resources available for development, which, in turn, will contribute to stronger growth and the increase of living standards of both the working and the retired generation. The example of the new Polish pension system, as well as the 6 Swedish one, is interesting for yet another reason. This type of system contributes to labour mobility, which is particularly needed in Europe. Free movement of labour cannot be achieved if moving from one country to another affects expected retirement ine. As such, aiming at pension system neutrality will be more and more important for European integration. 7 附錄二 譯文 重新引入代際均衡：波蘭 養(yǎng)老保險制度