Afghanistan Public Sector Pension Scheme : From Crisis Management to Comprehensive Reform Strategy

Sluchynsky, Oleksiy

World Bank, Washington, DC

关键词: ACCOUNTING;    ACCOUNTING SYSTEMS;    ACCRUAL ACCOUNTING;    ACCRUAL RATE;    ACCRUAL RATES;   

RP-ID  :  44408

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

After years of dealing with pensionpolicy in crisis management mode, the Government ofAfghanistan has begun the process of formulating a nationalpension policy based on a long-term vision. Until veryrecently the Government had been focused on short-termpolicy actions to alleviate growing pressure on the budget.While these measures were necessary, pension policy musttake a long term view.Recently, the Government hasdeveloped a comprehensive reform package and initiated theprocess of legal drafting.A reformed system must haveclear objectives, be fiscally sustainable, and address needsof various population groups. The final choices will need tobe made as to mandate and design and administrativearrangements of the reformed system. The challenge is toensure that the measures taken in the next few years do notmake it more difficult to pursue certain preferred policieslater. This paper shows that, according to the financialprojections, there is now a window of opportunity forimplementing a reform of the system.