我国养老保险制度改革思路研究  

Research on China’s Pension Insurance System Reform

作　　者：贾名清[1] 马杰[1] 

机构地区：[1]安徽财贸学院工商管理系,安徽合肥233041

出　　处：《中国软科学》2001年第3期13-17,共5页China Soft Science

摘　　要：我国养老保险已实现从企业统揽到社会保险的制度转换。近年来，养老保险金欠费严重，隐性债务问题突显。变现部分国有资产充实社会保障基金，加强基金管理成为完善我国养老保险制度的未来选择。While the pension insurance has been transited from that of an organizational commitment to part of the social security system, insufficient and deferred payment of premiums remains a problem. To eliminate the intangible liability of organizations to pension premiums and build a better pension insurance system, the author tends to suggest that part of the state－owned assets be converted into fund for social security and the pension fund management be further perfected.

关 键 词：养老保险 隐性债务 基金管理 国有资产变现 养老保险基金 制度转换 

分 类 号：F842.67[经济管理—保险]