德国养老保险法的发展与改革

德国是世界上养老保障制度最发达的国家之一,其法定养老保险在整个社会保障体系中占有重要的地位,20世纪70年代后,随着社会的变化和经济发展状况不断进行调整变革。特别是进入21世纪后的改革,使德国从现收现付制度向一种确定缴费体系转变,从而使德国的养老保障能够与社会变化相适应,也为努力发展和健全社会保障制度的国家提供了一定的借鉴。

The Reform and Development of German Endowment Insurance Law

Germany is one of the most developed countries of the world in the respect of endowment insurance system.Its legal endowment insurance plays an important role in the entire social security system.The changes of the society and the ongoing adjustment and change of the economic development since 1970s,especially the reform since the beginning of the 21st century,make the system of prompt collection and prompt payment shift to the sys- tem of fixed payment.Therefore German endowment insurance can adapt to the changes of the society,and provide a reference for other countries which are striving to develop and per- fect their social insurance system.