我国养老保险制度改革与隐性债务问题研究

Study on China’s Pension Reform and Implicit Pension Debt

养老保险隐性债务问题一直困扰着我国养老保险制度改革。文章首先阐述了养老保险隐性债务的基本概念、各种定义、测算方法以及转轨时期的养老保险隐性债务问题,然后分析了隐性债务对我国养老保险制度改革的影响,最后对解决我国养老保险隐性债务,建立可持续发展的养老保险制度提出了相关政策建议。

Implicit pension debt（IPD）has been troubling China＇s pension reform.This paper firstly illustrates basic concepts,alternative definitions and calculation methods of IPD and problems about IPD during the transition period,and then analyzes the impact of IPD on China＇s pension reform.In the end,it puts forward some relevant suggestions for how to solve the IPD problem of China and how to establish a sustainable pension system.