| 我国养老保险隐性债务形成原因及对策研究 |
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| 引用本文： | 张芙蓉,许存兴. 我国养老保险隐性债务形成原因及对策研究[J]. 贵州财经学院学报, 2007, 0(1): 107-109 |
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| 作者姓名： | 张芙蓉 许存兴 |
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| 作者单位： | 1. 贵州财经学院,金融学院,贵州,贵阳,550004
2. 渭南师范学院,管理系,陕西,渭南,714000 |
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| 摘 要： | 当前影响我国养老保险隐性债务规模的主要因素为利率、人口年龄结构、偿还债务的时间以及社会平均工资增长率.要化解当前的隐性债务,应当首先化解利率对隐性债务的影响,健全法律法规体系,加强地方政府对资源的整合力度,鼓励企业建立补充养老保险和个人自愿建立储蓄性养老保险,调整国家财政支出结构并使之规范化,建立机动灵活的就业与退休机制.
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| 关 键 词： | 养老保险 隐性债务 社会统筹 个人帐户 |
| 文章编号： | 1003-6636（2007）01-0107-03 |
| 收稿时间： | 2006-09-15 |
| 修稿时间： | 2006-09-15 |
Reasons and Countermeasures for Implicit Pension Debt in China |
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| ZHANG Fu-rong,XU Cun-xing. Reasons and Countermeasures for Implicit Pension Debt in China[J]. Journal of Guizhou College of Finance and Economics, 2007, 0(1): 107-109 |
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| Authors: | ZHANG Fu-rong XU Cun-xing |
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| Affiliation: | 1. School of Finance and Banking, Guizhou College of Finance and Economics, Guiyang, Guizhou 550004, China ; 2. Department of Management, Weinan Teachers University, Weinan , Shaanxi 714000, China |
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| Abstract: | At present, main factors affecting the scale of implicit pension debt in China are interest rates, demography, debt repayment time and average growth rate of wages. In order to solve the problem, it is necessary to overcome the effect of interest rates on implicit debt, improve the legal system, strengthen the integration of resources by local government, encourage firms to establish supplementary pension insurance and individuals to establish savings pension through the use of preferential taxation policy, readjust and regulate the expenditure structure of government finance, and establish flexible mechanism of employment and retirement. |
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| Keywords: | pension insurance implicit debt socially pooled funds personal contributions |
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