瑞典养老保险制度政府财政责任的特点及其启示

在养老保险制度建立和扩面的背景下，中国养老保险制度财政责任的发展与改革需要借鉴西方国家的发展经验。政府财政责任在瑞典养老保险制度发展的3个阶段中发挥了重要作用，并呈现出由全民共享的普惠制向低收入和无收入群体倾斜，基于不同支柱与不同层级的差异化政府财政责任，随着经济、人口因素的变化不断进行调整，推动养老保险的地方化等特征。基于瑞典养老保险制度政府财政责任的发展与演变的经验，中国应立足于经济社会条件的变化，适时适度调整养老保险制度政府财政责任；逐步建立由基本养老金全民普遍享有向弱势群体倾斜的财政支持制度；构建养老保险制度中央与地方政府财政责任调整的动态平衡机制。

The Characteristics and Enlightenment of the Government Financial Responsibility of the Swedish Pension Insurance System

It is necessary to learn from the Swedish pension insurance system during the development and reform of government financial responsibility of Chinese pension insurance.The reform of Swedish pension insurance system has experienced mainly three stages,in whichthe government has taken the main financial responsibility. It experienced a trend of preference from Generalized System of Preferences(GSP)to favor of low-and no-income groups.With the development and reform of the Swedish insurance system,the responsibility of local government has been strengthen accompanying the change of demographic structure and economic development.Based on the development experience of Swedish pension insurancesystem,China should revise the pension insurance system and government fiscal responsibility according to the economic and social conditions change,and gradually establish national system favoring the vulnerable groups rather than Generalized System of Preferences.by timely,appropriately revising government fiscal responsibility of pension insurance,China should construct a dynamic adjustment mechanism to balance the central and local government’s financial responsibility.