诠释与模拟：养老金隐性债务及其显性化  

Interpretation and Simulation:Implicit Pension Debt and Its Explicitness

作　　者：汪朝霞[1] 梁君林[1] 

机构地区：[1]苏州大学丰十会学院,江苏苏州215021

出　　处：《人口与发展》2008年第3期47-51,83,共6页Population and Development

基　　金：2007年江苏省教育厅高校哲学社科基金指导项目(07SJD840008)阶段成果

摘　　要：为没有资金积累的养老金隐性债务寻求合适的融资渠道是我国养老金制度改革中最为迫切的问题。突破以往研究中只注重养老金隐性债务存量概念的局限,试图对养老金隐性债务及其显性化问题建立一个理论分析框架,根据现收现付和基金积累两种养老金融资模式的运行特征,论述不同转轨方式的选择对养老金隐性债务显性化速度和程度的影响,为进一步深入研究养老金隐性债务问题提供新的视角。The most exigent task of China＇s pension system reform is to seek the appropriate channel of financing for the implicit pension debt with no fund accumulation. During the practice of this seeking, there have arisen various barriers, which, as the writer of this paper concludes, are caused by the lack of a clear and conciliate understanding about the pension system. This paper, completely differentiating from the previous researches by breaking through the limitation on the conception of implicit pension debt deposit, attends to establish a framework to conduct the theory analysis on implicit pension debt and its explicitness. It ,also ,based on the operation features of the financing mode for the two pensions - pay - as - you - go and fund accumulation, illustrates the impact on the speed and extent of the explicitness due to different choice on the different transfer modes. Therefore, it provides a new angle for the further study on implicit pension debt issues.

关 键 词：养老金隐性债务 转轨方式 政策选择 显性化 

分 类 号：F840.67[经济管理—保险]