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随着人口老龄化程度的不断加剧,养老保险问题日益受到社会各方面的关注。我国社会养老保障体制也开始从现收现付制向部分积累制转变。在转变过程中出现许多问题,养老保险隐性债务就是其中之一。养老保险隐性债务是养老保险收不抵支产生赤字的潜在因素,是我国养老保险制度转轨过程中必须填补的传统制度下的养老金欠账。目前我国养老金隐性债务数额较大,影响深远,如何减少甚至消除养老保险隐性债务,是实现我国养老保险制度健康、有序运行的关键,它是与国家政治、经济和社会稳定密切相关的大事。因此,解决养老保险隐性债务的前提是划定政府责任,量化个人的贡献和待遇,锁定整体债务的规模,进行养老金体制的改革。
With the increasing degree of population aging, the issue of pension insurance has drawn increasing attention from all sectors of society. China’s social security system for the elderly has also begun to shift from the pay-as-you-go system to a partial accrual system. In the process of transformation, many problems have emerged, one of which is implicit debt of pension insurance. The hidden debt of endowment insurance is a potential factor that causes the deficit of endowment insurance. It is the pension default under the traditional system that must be filled in the process of the transition of endowment insurance in our country. At present, the amount of pension debt in our country is large and far-reaching. How to reduce or even eliminate the hidden debt of endowment insurance is the key to the healthy and orderly operation of China’s endowment insurance system. It is closely related to the national political, economic and social stability Big event. Therefore, the premise of solving the hidden debt of pension insurance is to define the government responsibility, quantify the contribution and treatment of individuals, lock the scale of the overall debt, and reform the pension system.