养老社会保险的转制成本问题早已不是什么新鲜话。作者之所以重拾旧话,是想表达一个强烈而明晰的观点:政府提供社会保障制度责无旁贷;企业退休金制度向社会保险转制的成本是政府的债务,政府应该尽早做偿债计划,明债明还。事实上,政府近两年在补偿转制成本方面做了不少事,如政府用国债收入补发退休金、变现上市国有资产用于退休金制度等等。由于政府没有明确的承认是转制成本的承担者,又没有明确的偿债计划并公之于众,所以政府的行为可以说是“明债暗偿”。这种做法的影响是消极的,它影响“统帐”制度的有效运行;“统帐”制度的无效运行又会直接降 Pension social security costs of restructuring has long been nothing new. The reason why the author regains the old saying is to express a strong and clear view: the government is absolutely responsible for providing the social security system. The cost of converting the enterprise pension system to social insurance is the government’s debt. The government should make a debt repayment plan as soon as possible. Ming also. In fact, the government has done a great deal in compensating for the costs of restructuring in the past two years. For example, the government reins the pension funds with government bonds and realize the listing of state-owned assets for the pension system. Since the government does not clearly recognize that it is the undertaking of conversion costs and does not have a clear debt repayment plan and make it public, the behavior of the government can be described as “clear debt indemnity.” The impact of this approach is negative, which affects the effective operation of the “unified account” system; the invalidation of the “unified account” system will in turn be directly reduced