| The Basic Ways of Solving the Problems of Underlying Liabilities of China＇s Endowment Insurance |
| |
| 作者姓名： | Xujun Xue |
| |
| 作者单位： | Ph.D. candidate of School of Management and associate prof. of Dept. of Accountancy, Xi＇an liaotong University, Shaanxi, China, Postcode： 710049; |
| |
| 摘 要： | The supply of basic pension is seriously lacking, the personal accounts is operated with no money. This is a problem belonging to conversion cost in essence. This paper points out that the government should undertake the responsibility to solve the problem by using the increment method and stock method to repay the latent liability; then the government can enrich the personal accounts in response to the aging population crisis and the concussion brought by the endowment insurance system＇s conversion.
|
| 本文献已被 维普 等数据库收录！ |
|
