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在19世纪，私人养老金第一次以小组的受薪雇员的形式出现，然后在白领员工之间开始传播。在引入国家退休金失败以后，私人养老金变在上世纪70年代开始广泛使用，通过对工业奖将其列入谈判。Private superannuation first emerged for a small group of salaried employees in thenineteenth century and spread amongst white-collar employees. After several failedattempts at introducing national superannuation, private superannuation becamemore widely available in the 1970s through negotiation on its inclusion in industrialawards. This process accelerated under Productivity Award Superannuation, https://www.51lunwen.org/financeandaccounting/ andsubsequently under compulsory superannuation through the SuperannuationGuarantee. In this way, the maturing superannuation system has become the vehiclefor providing higher incomes in retirement for most Australian employees. At the sametime, the age pension remains as an essential safety net income, ensuring that allAustralians have security in retirement.

Introduction引言

The modern Australian retirement income system comprises three elements,which have become known as the three pillars:S a publicly provided means tested age pension;S mandatory private superannuation saving; andS voluntary saving (including voluntary superannuation saving).These pillars were not established on a systematic basis as part of a granddesign. Rather, each pillar emerged and evolved separately.Nonetheless, since the implementation in 1992 of compulsory superannuation(through the Superannuation Guarantee), the fundamental elements ofAustralia’s retirement income system have come increasingly to be viewed as amodel for other countries. This is reflected not least in the World Bank’seffective endorsement, in its 1994 report Averting the Old Age Crisis, ofAustralia’s three pillars as the approach which offered the best prospect ofsimultaneously being fiscally sustainable in an environment where thepopulation is aging, of improving national saving, ensuring intergenerationalequity and providing higher incomes in retirement.This article charts the development of Australia’s retirement income systemover the last 100 years and highlights some of the key forces that influencedthat development. The focus is on the development of the age pension andmandatory private superannuation saving, which, from a retirement incomepolicy perspective, are where Government involvement has been at theforefront.Aged care in Australia prior to FederationPrior to Federation, welfare provision for the aged in the Australian colonieswas rudimentary and dominated by voluntary charitable organisations.Generally, support was provided in the form of institutionalised care, and wasmotivated by a desire to alleviate only the worst poverty (Kewley, 1973, p 15).The predominant mode of care for the aged in this period was by familymembers.Rapid changes in the colonies’ population in the period immediately prior toFederation (including a significant increase in the proportion of the populationaged over 65), combined with the effects of economic depression in the 1890s,placed the voluntary system of aged care under strain (Dixon, 1977, p 161). Asa result, there was increased community acceptance of the notion that supportfor the aged was not solely the responsibility of the individual, but a collectiveresponsibility for the whole community (Dixon, 1977, p 4). In this respect,recognition of a role for Government in aged support mirrored developmentsoverseas and followed the introduction of insurance or pension schemes inGermany (1882)本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。