| 中国养老金隐性债务规模估算 |
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| 引用本文： | 李丹,刘钻石,章娅玲. 中国养老金隐性债务规模估算[J]. 财经科学, 2009, 0(5) |
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| 作者姓名： | 李丹 刘钻石 章娅玲 |
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| 作者单位： | 1. 复旦大学经济学院,上海,200433
2. 浙江省宁波市国土资源局,宁波,315010 |
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| 基金项目： | 国家社会科学基金项目部分成果,项目名称《中国养老金隐性债务偿付手段研究》,2008年6月立项,批准号08BJL024 |
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| 摘 要： | 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.
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| 关 键 词： | 养老金 隐性债务 来源 规模 |
Approximation on China's Implicit Pension Debt's Scale |
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| Li Dan,Liu Zuanshi,Zang Yaling. Approximation on China's Implicit Pension Debt's Scale[J]. Finance and Economics, 2009, 0(5) |
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| Authors: | Li Dan Liu Zuanshi Zang Yaling |
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| Affiliation: | Li Dan1 Liu Zuanshi2 Zang Yaling3 |
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| Abstract: | Along with switch of China's pension insurance system,implicit debt formed in immediate collection and payment system began to exposure,and formed large funds gap.The basic premise of solving implicit pension debt is to calculate debt scale.This article analyzes the source of implicit pension debt,and divided employees joining in assurance into five sorts,and then uses professional cost method to calculate implicit pension debt's scale in 2008. |
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| Keywords: | Pension Implicit Debt Source Scale |
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