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題 名 | 瑞典「名義確定提撥」(NDC)模式:可仿效之年金改革策略?=The Swedish Notional Defined Contribution Model: A Pension-reform Strategy Worth Emulating? |
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作 者 | 莊正中; | 書刊名 | 臺灣社會福利學刊 |
卷 期 | 10:2 2012.06[民101.06] |
頁 次 | 頁211-260 |
分類號 | 548.9475 |
關鍵詞 | 自動平衡機制; 名義確定提撥; 隨收隨付制; 年金改革; 瑞典; Automatic balancing mechanism; Notional defined contribution; Pay-as-you-go system; Pension reform; Sweden; |
語 文 | 中文(Chinese) |
中文摘要 | 受到人口老化以及男性勞動參與率下降的影響,在未來多數工業化國家的年金財務將無以為繼。瑞典於 1994年立法首創具財務可持續性的「名義確定提撥」(notional defined contribution, NDC) 模式,已成為當今各國年金改革的重要策略。現有文獻多從制度面探討採行瑞典 NDC的可行性、優劣勢以及效益;惟針對成功實施 NDC之先決條件並後續挑戰的探討則較為少見。研究發現:首先,瑞典具備實施 NDC之優勢,包括重視公共討論與周詳計畫、龐大儲備金、保存早期提撥記錄及高素質行政能力。其次,仿效瑞典 NDC國家亦出現許多執行之困境。最後,各國可借鏡瑞典 NDC改革之處,包括去政治化策略、補助特殊對象提撥金及建立自動平衡措施。 |
英文摘要 | In considering aging populations and the declining participation of working-age men in paid work, existing pension arrangements are expected to be unsustainable in the future in many industrial countries. In 1994, Sweden was the first country to pass pension reform legislation and adopted a notional defined contribution (NDC) model that is focused on sustainability. This model has generated considerable worldwide interest as a pension-reform strategy. Previous research has examined the Swedish NDC reform model regarding its strengths, weaknesses, and feasibility, but has hardly focused on the problems of introducing an NDC scheme. This paper identifies the problems—including the prerequisites—of introducing an NDC scheme. First, this paper notes that, in implementing an NDC scheme, Sweden has many advantages including open public discussion and extensive planning, a huge buffer fund, the availability of early computerized earnings records, and sufficient public administrative capacity. Second, this paper identifies the problems that have beset other countries that have introduced NDC schemes. Finally, this paper identifies the many lessons that the Swedish NDC model can offer and that concern, most notably, depoliticized pension-reform strategies, individualized subsidization, and self-balancing mechanisms. |
本系統中英文摘要資訊取自各篇刊載內容。