一、波兰养老金体制改革的主要内容 波兰养老金体制改革的最主要原因就是建立在现收现付基础上的旧的养老金体制难以为继。1996年波兰政府决定设立专门的机构负责养老金体制的改革,改革的方向是建立多支柱养老保险体制,将原来确定受益制改为确定缴费制,同时在新养老金体制中引入基金积累制 First, the main contents of the Polish pension system reform The main reason for the Polish pension system reform is that the old pension system based on pay-as-you-go basis unsustainable. In 1996, the Polish government decided to set up a special body responsible for the reform of the pension system. The direction of the reform was to establish a multi-pillar pension insurance system and to change the original defined benefit system to a fixed contribution system. At the same time, the system of fund accumulation was introduced into the new pension system