The Basic Ways of Solving the Problems of Underlying Liabilities of China＇s Endowment Insurance  

作　　者：Xujun Xue 

机构地区：[1]Ph.D. candidate of School of Management and associate prof. of Dept. of Accountancy, Xi＇an liaotong University, Shaanxi, China, Postcode： 710049

出　　处：《Chinese Business Review》2004年第10期68-71,共4页中国经济评论（英文版）

摘　　要：The supply of basic pension is seriously lacking, the personal accounts is operated with no money. This is a problem belonging to conversion cost in essence. This paper points out that the government should undertake the responsibility to solve the problem by using the increment method and stock method to repay the latent liability; then the government can enrich the personal accounts in response to the aging population crisis and the concussion brought by the endowment insurance system＇s conversion.

关 键 词：endowment insurance fund empty account payment crisis of endowment insuranceconversion cost 

分 类 号：F0[经济管理—政治经济学]