【摘要】 为了解决养老金的财政可持续性与便携性的"双重问题",近年来欧盟国家先后致力于改革现有的现收现付DB型养老金制度。其改革模式主要有走向多支柱体系、建立预筹基金、参量式改革、鼓励延迟退休以及实行NDC制等,这些改革反映出养老金制度的发展趋势是建立混合型制度,其中NDC制对经济转轨国家更是具有较大的吸引力。更多还原

【Abstract】 Recently in order to resolve the double problems, both fiscal sustainability and transportability, European Union countries have been driven to take a more pro-active stance to reform Defined Benefit Pension Plan (DB). There are several reform strategies, such as making forward to well-known "three pillar", pre-funding part of the public pension programme, parametric reforms, postponing retirement incentives and putting NDC system into practice. The reform strategies reflect that the tendency of pension reform is to bring the composite pension programme into effect, and NDC system has a great attraction to the transferring countries.更多还原