我国养老金隐性债务显性化部分的测算与分析  

Estimation and Analysis of Explicitness 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：《财贸研究》2009年第1期80-85,共6页Finance and Trade Research

基　　金：2007年江苏省教育厅高校哲学社科基金指导项目"养老金隐性债务的显性化过程研究"(07SJD840008)阶段性研究成果

摘　　要：中国养老保险制度在转轨前所积累的养老金隐性债务分为"老人"的养老金隐性债务和"中人"的养老金隐性债务两部分。由于养老保险制度转轨,这两部分隐性债务会部分地显性化。经过对显性化养老金隐性债务的测算和模拟,得出结论为在2024年(这一年的隐性债务显性化程度最严重)前后若干年间,既是人口老龄化发展速度最快的时期,也是偿还债务的高峰期。China＇s implicit pension debt, which is accumulated from the pension system before the transition period, consists of two portions-the Aged and the Middle-Aged. Due to the pension system transition, the implicit debt of the two portions becomes partially explicit. Based on the calculation and simulation of the explicitness of the implicit pension debt, this paper concludes that the time pre and post 2024, during which the explicitness will be the most dramatic, is the period when the aging process runs at its highest speed and the repaying of debts reaches its fastigium.

关 键 词：养老金 隐性债务 显性化 

分 类 号：F840.67[经济管理—保险]