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随着我国养老保险体制的转轨,现收现付制下形成的隐性债务开始显性化,形成了庞大的统筹资金缺口。而解决养老金隐性债务的基本前提是要准确测算债务规模。本文在分析隐性债务来源的基础上,将我国参保职工分为五类,采取个体成本法精算出2008年初的养老金隐性债务规模。
With the transition of China’s pension insurance system, the recessive debt formed under the pay-as-you-go system began to become explicit, forming a huge overall funding gap. The basic premise for solving the hidden pension of the pension is to accurately measure the debt scale. Based on the analysis of the sources of implicit debt, this paper divided the insured workers in China into five categories and adopted the individual cost method to calculate the size of the implicit debt in early 2008.