我国养老金隐性债务的显性化分析  

Analysis on the Explicimess of China's Implicit Pension Debt

作　　者：汪朝霞[1] 

机构地区：[1]苏州大学社会学院,江苏苏州215021

出　　处：《北方经贸》2008年第3期4-6,共3页Northern Economy and Trade

基　　金：江苏省教育厅与高校哲学社会科学基金指导项目(07SJD840008)

摘　　要：我国养老保险制度改革的目标是将融资模式由现收现付制转向部分积累制,转轨必然导致部分养老金隐性债务的显性化。我国的养老金分为两个阶段:养老金隐性债务产生和显性化阶段,分析养老金隐性债务显性化部分的构成和影响,为化解养老金隐性债务的政策制定提供新的视角。The object of China＇s reform on its pension system is to change its current financing mode from Pay-as-you-go to Partial Fund Accumulation. This change will inevitably lead to the explicitness of partial implicit pension debt. This paper, based on the roadmap of the past years＇ development of China＇s pension system since its foundation, has outlined the key stages of the emerge and explicitness of the implicit pension debt, analyzed the constitution and impact of its explicitness, thus provided a new approach of policy making to dissolve the implicit pension debt.

关 键 词：养老金隐性债务 显性化 构成 影响 

分 类 号：F120.2[经济管理—世界经济]