【正文】 h person’s OA contributions between two accounts (first account – NDC, second account – FDC)。 ? Annuitisation of account values at the moment of retirement。 ? 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(xiǎn)制度 摘要 波蘭于 1999年通過(guò)了新的養(yǎng)老金制度。這種新的養(yǎng)老保險(xiǎn)制度允許波蘭，以減少退休金支出（占 GDP 的百分比），而不是增加它 正如預(yù)計(jì)的經(jīng)合組織其他大多數(shù)國(guó)家。本文介紹了概念背景的新系統(tǒng)的設(shè)計(jì)。新系統(tǒng)的長(zhǎng)期目的是確保人口代際平衡，不論情況。這需要穩(wěn)定的國(guó)內(nèi)生產(chǎn)總值的份額分配給整個(gè)退休一代。傳統(tǒng)的養(yǎng)老金制度的目的，相反，在穩(wěn)定的份額人均國(guó)內(nèi)生產(chǎn)總值退休人員。在人口結(jié)構(gòu)的變化觀(guān)察到，在過(guò)去的一夫妻幾十年，這歷史性的嘗試，以穩(wěn)定為首占 GDP的比重為退 休人員嚴(yán)重的財(cái)政問(wèn)題和經(jīng)濟(jì)增長(zhǎng)負(fù)外部性，如觀(guān)察許多國(guó)家。許多國(guó)家曾試圖改革其養(yǎng)老金制度不同的方法來(lái)嘗試解決這些不斷增加的費(fèi)用問(wèn)題。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(guó)