译文（字数 3480）

重新引入代际均衡：波兰养老保险制度

摘要

波兰于1999年通过了新的养老金制度。这种新的养老保险制度允许波兰，以减少退休金支出（占GDP的百分比），而不是增加它 -正如预计的经合组织其他大多数国家。本文介绍了概念背景的新系统的设计。新系统的长期目的是确保人口代际平衡，不论情况。这需要稳定的国内生产总值的份额分配给整个退休一代。传统的养老金制度的目的，相反，在稳定的份额人均国内生产总值退休人员。在人口结构的变化观察到，在过去的一夫妻几十年，这历史性的尝试，以稳定为首占GDP的比重为退休人员严重的财政问题和经济增长负外部性，如观察许多国家。许多国家曾试图改革其养老金制度不同的方法来尝试解决这些不断增加的费用问题。虽然波兰改革采用了其他地方应用技术，它的设计不同于典型的做法和教训，结果是有希望的所有经合组织国家。本文介绍了这一理论和实际应用另一种方法，因此，新的波兰养老保险制度主要特点设计。

外文原文（字符数 10945）

 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.