国有企业资金不足的养老金债务问题研究  

Research into debt problem of old-age pension because of insufficient funds of state-owned enterprises

作　　者：梅大勇[1] 

机构地区：[1]天津财经大学会计系,天津300300

出　　处：《重庆工商大学学报（西部论坛）》2006年第6期70-72,共3页Journal of Chongqing Technology and Business University:West Forum

摘　　要：中国国有企业由于养老金资金不足的债务问题一直存在,导致公共养老基金的财政稳定性处于一种危险状态。代际核算是评估财政政策对两代之间的利益分配效果的长期影响的一种有效手段,其现值技术可客观测试养老基金的偿付能力和弥补预期养老金债务的隐含风险。对在香港上市的国有企业养老金缴付情况的模拟分析,识别了代际间转移的规模,对于养老金计划财务报告、可选择的政策调整和受影响的股东群体等都具有重要的启示。China＇s state-owned enterprises have debt problem of old-age pension because of insufficient funds, which result in a risk state of financial stability of public old-age pension funds. Generational accounting, whose present value can objectively measure hidden risk of old-age pension payment ability and compensating anticipated old-age pension debt, is an effective method to evaluate long-term influence of financial policy on benefit distribution effect between two generations. Simulated analysis of old-age pension payment situation of the listed state-owned enterprises in Hong Kong recognizes the pension transfer scale between generations and has important enlightenment on financial report of old-age pension plan, selectable policy adjustment, influenced shareholder group and so on.

关 键 词：代际核算 现收现付制 国有企业 养老资金 

分 类 号：F275[经济管理—企业管理] F842.6[经济管理—国民经济]