英国养老金制度和中国养老金制度的比较分析

International Experiences
国际经验

UK pension system has always been highly respected, although in the recent wave of financial crisis, there have been many problems too, the reform

experiences are still very valuable.

英国养老保险制度一直被高度尊重的，虽然在最近的金融危机浪潮，有很多问题，仍然是非常有价值的改革经验。

Figure : UK pension system
图：英国养老制度
 
Source: Malcolm 2009

There are three effective tiers of UK pension system.
英国养老金制度有三个有效层。
http://www.ukassignment.org/uklunwen/

First is basic pension of flat rate. Even state pension is very important and indeed, it is absolutely not the mainly proportion of whole premiums.

Replacement rate was only 15 per cent. A single fully NI record only has £95.25 basic pension per week in 2009, and this ratio still has a decline trend.

Every single pensioner has same treatment of basic pension after retirement. It protects the lowest standard of living, and embodies the principle of

fairness. The original purpose is that encouraging saving through a lifetime's national insurance. Base on these ideas, even though the premiums of basic

pension is very tasteless, but the exist is still reasonable.
首先是基本养老金的统一费用。即使国家养老金是非常重要的,事实上,它是绝对不是主要比例的整体溢价。替换率仅为15%。一个完全倪记录只有£95.25每周基本养老金,2009年这

个比例仍有下降趋势。每一个领养老金者有相同的治疗基本养老金退休后。它保护了最低的生活标准,体现了公平的原则。最初的目的是鼓励储蓄一生的国民保险。基于这些想法,

即使保险费基本养老金很无味,但存在仍然是合理的。

Second tier is supplementary pension. It is the most significant and useful part in whole system. Someone calls basic pension nominal pension due to the poor

premium could not even satisfy the lowest standard of living in many cases. Therefore, supplementary scheme is playing an extremely major role in pension

system. There are three different types of pension plan in second tier for employees, which are "State Earnings related Pension Scheme" (SERPS), occupational

pension and personal pension plan. In SERPS, every detail was standardized and supervised by government, and according to the new policy, SERPS has become

mandatory as same as basic pension. Occupational pension was provided by enterprises, and special financial bodies or foundations provide personal pension

plan. Those three types are free to choose. Once employees like latter two types better, they can quite mandatory SERPS can choose one of it. Certainly,

employees cannot quite SERPS without making another choice. Additionally, government required minimum pension guaranteed to other two types of pension plans.
第二层是补充养老保险。它是在整个系统中最重要的和有用的部分。有人呼吁基本养老金名义养老金由于溢价差，甚至不能满足最低标准的生活在许多情况下。因此，补充计划是

在养老保险制度中扮演极其重要的角色。有三种不同类型的退休金计划的员工，这是“国家收入相关的退休金计划”（养老金计划），职业年金和个人养老金计划的第二层。在

SERP中，每一个细节都标准化和政府监管，并根据新的政策，养老金计划已经成为强制性的基本养老相同。职业年金是由企业提供，特别金融机构或基金会提供个人退休金计划。

这三种类型可自由选择。一旦更好的后两种类型的员工一样，他们可以很强制性的养老金计划可以选择之一。此外，政府所需的最低养老金保证其他两种类型的退休金计划。

It is quite easy to find out the similar and distinguish between China pension system and UK pension system. Besides basic pension and occupational pension,

China has less choices of pension plan to individuals.

China’s pension system is relatively simple. Although the basic pension has exciting function and much higher replacement rate than UK, which looks better

on the surface, such simple high level of commitment will cause huge financial burden on the government in a long term. The reason to have this situation is

certainly because of there is no other effective pension schemes option. Second tier of occupational pension only has short history in China with small

scale, which is hardly to bearing great responsibility.
中国的养老保险制度是相对简单的。虽然基本养老保险具有令人兴奋的功能和更高的替代率比英国，表面上看起来更好，例如简单的高度承诺将长期对政府造成巨大的财政负担。

有这种情况的原因肯定是因为没有任何其他有效的退休金计划“选项。第二层职业养老金只有在中国的历史很短，规模小，难以承载巨大的责任。
 

UK’s basic pension is nothing more than a display, but the second tier of pension system is unique. Three options of SERPS, occupational pension and

personal pension plan to each pensioner, plus they all have a national minimum benefits protection. For those salaried employees, it really takes care of

differences of regions and individual needs. In addition to national control SERPS, and occupational pension that China already have, the last option of

personal pension plans have good development in UK due to its well-developed capital markets and regulatory systems. China has weaker works in these areas,

but it is still good to consider of opening this industry to capital market. If in this case, other supporting regulations, laws and relevant policies must

be matched to play. A big advantage to do so, which is reducing financial burden of government. Sharing responsibility to each pensioner is helping to

strengthen our financial management concepts, and improving capital market. In Chinese experience, it is likely to start pilot programme from first-tier

cities. 
英国的基本养老金没有显示多，但第二层次的养老保险制度是唯一的。有三个选项的养老金计划，职业养老金和个人养老金计划，每个领取养老金，再加上他们都有一个全国最低

福利保障。对于那些受薪雇员，它确实需要照顾的地区差异和个性化需求。除了国家控制的养老金计划，职业养老金，中国已经有了，个人养老金计划的最后一个选项，在英国有

很好的发展，由于其发达的资本市场和监管系统。中国在这些地区有弱的作品，但它仍然是考虑好这个行业的开放资本市场。在这种情况下，如果其他配套法规，法律和有关政策

必须匹配的发挥。这样做的一大优势，这是减少政府的财政负担。分享到每一个养老金领取者的责任是帮助加强我们的财务管理理念，完善资本市场。在中国的经验，很可能从一

线城市开始试点方案。