澳大利亚是一个高福利国家,其成熟而完备的养老保障体系被公认为世界上运作最为成功的模式之一。1992年,澳大利亚政府为了应对日益严重的社会老龄化,提出建立“三个支柱”模式的养老保障体制,包括作为社会基本安全保障网的政府养老金计划(Age pension)、强制雇主缴存到雇员养老金基金账户 Australia is a high-welfare nation and its well-established pension system is recognized as one of the most successful models in the world. In response to the growing aging of the community in 1992, the Australian government proposed the establishment of a “three pillars” model of pension security system, including the government pension plan as the basic social security net to force employers to pay To Employee Pension Fund Account