我国养老金隐性债务及其偿还途径研究

Research on the Way of the Pension Recessive Debt and Repayment in Our Country

本文从界定养老金隐性债务的概念入手,首先分析了它形成的原因,即我国的养老保险从现收现付制转向部分积累制转轨时所带来的成本。然后在了解了我国养老金隐性债务严重性的基础上,探讨了其偿还途径:建立测算模型,准确测算并偿还我国养老金隐性债务;提高社会劳动生产率是解决养老金隐性债务的根本途径;开征养老保险方面的税种;调整财政支出是解决养老金隐性债务的主要途径;调整养老保险计划;变现部分国有资产弥补养老金隐性债务;改革社会保障基金的投资运营体制等。

This article obtained from the limit of the pension recessive debt's concept,firstly,it analyzed the reason which it formed,that's to say, the cost which follows the process of our country's old-age insurance switched from presently Takes Cash Pays system to Part Accumulation system.Then on the basis of understanding the importance of the pension recessive debt in our country,It discussed its way of repayment:establish the reckoning model,survey and repay our country pension recessive debt accurately;Raise the productivity of social labor is the basic way of solving the pension recessive debt;Begin levying taxes about the old-age insurance;Adjust the expenditure is the main way of solving the pension recessive debt;Adjust the old-age insurance plan;Realize part of the state assets to make up the pension recessive debt;Reform the investment and operation systems of the social insurance fund and so on.