摘要
隐性养老金债务(IPD)是中国养老金体系面临的主要问题。中国IPD来源于两个规定受益的养老金计划:现收现付制(PAYG)的社会统筹帐户和基金制(FUND)的个人帐户。受诸因素的综合影响,中国IPD规模达到5.5~9万亿;同时由于IPD属于政府、企业及个人的共同责任,故解决中国IDP问题是一项牵扯面广、持续时间长的系统工程,可采取削减规模、调整财政支出结构、资产债务互换、开征专项税、发行特种债券、建立储备基金、调整人口结构等多种经济和社会措施。
IPD is the major problem faced by China pension system reform. Sources of China IPD orientated from two defined benefit pension schemes, one is social pooling account based on PAYG, the other is individual account based on FUND. Comprehensively influenced by an array of factors, the scale of China’s IDP is ranging from RMB5,500 billion to RMB9,000 billion. Since IPD is the co-responsibilities of government, enterprises, and individuals. Handling China IPD is a broad-related and long-last systematic project. Measures to be adopted include cutting the size of IPD, modifying fiscal expenditure of government, swapping between assets and debts, using taxation, issuing pension debts, establishing IPD reserve fund, and optimizing population age structure, and etc.
出处
《暨南学报(哲学社会科学版)》
CSSCI
北大核心
2006年第3期66-73,共8页
Jinan Journal(Philosophy and Social Sciences)
基金
暨南大学211工程子项目<产业经济与金融经济>。
关键词
隐性养老金债务
成因
总量
对策
implicit pension debt
causes
scale
countermeasures