ABSTRACT Recent studies of private pension provision have stressed the shedding of risk by employers entailed in the international trend away from defined benefit to defined contribution arrangements. In this critical literature, the widespread development towards defined contribution schemes is seen as an exclusively poor outcome for employees as financial risk is pushed onto the members of pension plans. These criticisms have essentially been ahistorical – they are not founded in close analyses of the reforms of the relevant pension arrangements. The first country to undertake a major change from defined benefit (or benefit promise) to defined contribution (or accumulation) plans was Australia. A closer historical examination of the shift suggests that the considerable reforms in occupational pension schemes of the 1980s and 1990s cannot validly be seen, overall, as a regressive outcome for Australian workers. Three fundamental features of the reform of white-collar superannuation emerge from a close historical analysis. First, considerable simplification transpired in what previously had been a largely opaque system of retirement benefits provision. Second, there was a fixing of employer costs in light of the adoption of accrual accounting and an increasing drain on taxpayer funds in public sector schemes. Third, clear evidence of improved financial performance occurred during the reforms.

中文翻译：

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澳大利亚的风险转移和固定收益养老金计划的衰落

摘要 最近对私人养老金提供的研究强调了雇主在国际趋势中所带来的风险从固定收益到固定缴款安排的转移。在这些批判性文献中，由于财务风险被推到养老金计划的成员身上，固定缴款计划的广泛发展被视为员工的完全糟糕的结果。这些批评基本上是非历史性的——它们不是基于对相关养老金安排改革的仔细分析。第一个从固定收益（或收益承诺）到固定缴款（或积累）计划进行重大转变的国家是澳大利亚。对这种转变进行更深入的历史考察表明，总体而言，1980 年代和 1990 年代职业养老金计划的重大改革不能有效地被视为澳大利亚工人的倒退结果。白领养老金改革的三个基本特征是通过仔细的历史分析得出的。首先，在以前基本上不透明的退休福利提供制度中发生了相当大的简化。其次，鉴于采用权责发生制会计和公共部门计划中纳税人资金的消耗日益增加，雇主成本得以确定。第三，改革期间出现了财务业绩改善的明确证据。白领养老金改革的三个基本特征是通过仔细的历史分析得出的。首先，在以前基本上不透明的退休福利提供制度中发生了相当大的简化。其次，鉴于采用权责发生制会计和公共部门计划中纳税人资金的消耗日益增加，雇主成本得以确定。第三，改革期间出现了财务业绩改善的明确证据。白领养老金改革的三个基本特征是通过仔细的历史分析得出的。首先，在以前基本上不透明的退休福利提供制度中发生了相当大的简化。其次，鉴于采用权责发生制会计和公共部门计划中纳税人资金的消耗日益增加，雇主成本得以确定。第三，改革期间出现了财务业绩改善的明确证据。