论文部分内容阅读
本文对养老金隐性债务和养老保险转轨成本进行了概念辨析,并在此基础上分析了当前化解转轨成本的制度安排对我国养老金收支平衡的不利影响,明确了基本养老保险向部分积累制转轨的国家责任,指出了作为国家养老储备金的社保基金在我国养老体制改革中的多重责任,并提出了相关政策建议。
In this paper, the concept of recessive debt of pension and transition cost of pension insurance is analyzed. On the basis of this, the current institutional arrangements for resolving the transition costs are analyzed. The unfavorable influence of the system arrangement of transition cost on pension balance is clarified. System transition responsibility of the state, pointed out that as the national pension fund for social security funds in China’s pension system in the reform of multiple responsibilities and put forward the relevant policy recommendations.