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养老金隐性债务(IPD)是指一个养老金计划向职工和退休人员提供养老保险待遇的承诺,即必须予以偿付的养老金权利的现值。中国在将传统的现收现付养老金制度转变为基金积累制的过程中,产生了大量养老保险隐性债务。合理有效地解决隐性债务问题刻不容缓。本文首先将从制度转轨、人口老龄化、养老金权益分配不合理以及体制原因这四方面阐述我国养老保险隐性债务成因,然后提出通过开源、节流、投资增值三类方式解决养老金隐性债务问题。
Pensions Implicit debt (IPD) refers to the commitment of a pension plan to pension benefits to workers and retirees, that is, the present value of the pension entitlements that must be paid. In transforming the traditional pay-as-you-go pension system into a fund accumulation system, China has created a large number of hidden debts for endowment insurance. Reasonable and effective solution to the problem of hidden debt urgently needed. In this paper, firstly, the causes of implicit debt in China’s pension insurance will be explained from four aspects: system transition, population aging, unreasonable distribution of pension rights and institutional reasons, and then proposed to solve the hidden recession of pension through opening up, reducing expenditure and increasing investment value Debt problems.