[DOC]-社会保险外文翻译--重新引入代际均衡：波兰养老保险制度（节选）-其他专业.docVIP

附录一 原文 Reintroducing Intergenerational Equilibrium: Key Concepts behind the New Polish Pension System Abstract Poland adopted a new pension system in 1999. This new pension system allows Poland to reduce pension expenditure (as a percent of GDP), instead of increasing it as is projected for the majority of other OECD countries. This paper presents the conceptual background of the new system design. The new system’s long-term bjective is to ensure intergenerational equilibrium irrespective of the demographic situation. This requires stabilisation of the share of GDP allocated to the entire retired generation. Traditional pension systems aim, instead, at stabilisation of the share of GDP per retiree. The change in demographic structure observed over the past for a couple of decades and this historic attempt to stabilise the share of GDP per retiree led to severe fiscal problems and negative externalities for growth, as observed in numerous countries. Many countries have tried to reform their pension systems in different ways to try to resolve the issue of these ever-increasing costs. Although the Polish reform uses a number of techniques applied elsewhere, its design differs from the typical approaches – and the lessons and results are promising for all OECD countries. This paper presents the theoretical and practical application of this alternative approach and as such, the key features of the new Polish pension system design. Introduction Demographic transition together with myopic policies has caused severe problems in the area of pensions in many countries around the world. Elements of traditional pension systems’ design include a weak link of benefits to contributions and the lack of control over costs of the system. Inclusion of these elements in the pension system design led to the explosion of costs, caused negative externalities for growth and contributed to persistently high unemployment. As such, the quest for pension reform is now on the top of policy age