摘要
个人账户和社会统筹相结合是我国养老保险制度改革的一项内容,是制度创新的标志,具有一定的理论和现实意义。但同时此模式在实际运行中也暴露出一系列问题,如隐性债务问题、个人账户空账问题等等。
The combination of individual account and overall arrangement is a part of the reform in endowmentpolicy system of China, which symbolizes an innovation of the system and has certain significance in theory andreality. However, at the same time this pattern also exposes a series of problems in practical performance, such asinvisible debt, bull account of individual account, etc..
关键词
统账结合
隐性债务
空账
the combination of individual account and overall arrangement
invisible debt
bull account.
