| 充分认识养老保险个人账户从“空账”向“实账”转化的长期性 |
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| 引用本文： | 林毓铭.充分认识养老保险个人账户从“空账”向“实账”转化的长期性[J].市场与人口分析,2004,10(3):20-25. |
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| 作者姓名： | 林毓铭 |
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| 作者单位： | 林毓铭（江西财经大学,公共管理学院,江西,南昌,330013） |
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| 摘 要： | 中国养老保险实施社会统筹与个人账户相结合,大量历史债务沉淀,负载于制度运行,进而发生了大量个人账户"空账"现象.面对人口老龄化、高龄化造成的养老金风险,政府提出了个人账户与统筹账户分开管理的改革举措,但个人账户从"空账"向"实账"转化仍需要一个长期的过程.
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| 关 键 词： | 个人账户 分开管理 隐性养老金债务 |
| 文章编号： | 10006-4346(2004)03-0020-06 |
| 修稿时间： | 2004年3月14日 |
Understanding the Long Time of Individual Account Transform from Empty to Solid |
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| LIN Yu-ming.Understanding the Long Time of Individual Account Transform from Empty to Solid[J].Market & Demographic Analysis,2004,10(3):20-25. |
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| Authors: | LIN Yu-ming |
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| Abstract: | The Chinese pension insurance implements integrating social pooling with individual account, mass history obligations have precipitated and loaded with the system move, a great deal of individual account became to empty account. Facing to the pension risk caused by the population aging and old aging, government puts forward separate management of individual account and pooling account, when the transform of individual accountreally has a long way to go. |
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| Keywords: | individual account separate management implicit pension debt |
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