养老金制度转轨理论评述

Review and Discussions of Pension System Transition Theory

面对全球人口老龄化的压力,世界各国纷纷寻求新的筹资模式以解决养老金不足的问题,从现收现付制(Pay-As-You-Go)到基金制(Funded System)的转轨成为大多数国家的选择。国内外理论界对这一进程开展了激烈的讨论,其中,经济学家对包括转轨成本和隐形债务等主要问题展开了研究,并取得了大量成果。结合这些研究成果,要解决我国养老金制度面临的问题,只能依靠实质的经济增长。

Under the pressure of global aging population, countries all over the world try to seek the new fund-raising mode in order to solve the problem of pension deficiency. Most countries have chosen the way of changing the pension system from ＂Pay-As-You-Go＂ to ＂Funded System＂. This paper, by introducing the existing theories and the transitional mode of the pension system in terms of economics, distinguishes the recessive debt and transition cost, analyzes the current situation of China＇s pension system reform and finally argues that the current problems can only be solved by economic development.