人口老龄化背景下的代际负担——四种测量模型

Intergenerational Burden Under the Context of Population Aging:Four Measurement Models

人口老龄化影响到养老保险及公共财政的收支平衡,体现为代际负担的不均等。为了测量人口老龄化对代际负担的影响,出现了"养老金负债净额"、"政府总财政平衡"、"代际核算"、"隐性税收"等四种模型。文章分别从宏观和微观层面测量了人口老龄化对养老保险体系或公共财政体系收支平衡的影响,用于探索相关改革方案,是今后研究我国人口老龄化问题及探讨养老保险改革可资借鉴的工具。

Population aging affects the balance of pension system and public finance, reflecting as unequal intergenerational burden. In order to measure the impact of population aging on intergenerational burden, four models was developed, such as ＂Net pension liabilities＂, ＂General government fiscal balances＂, ＂Gen- erational accounting＂ and ＂Implicit tax＂. The authors measured the impact of population aging on pension system or public finance respectively on the macro level or micro-level, to explore the relevant reform pro- gram, which is an useful tool for researching China^s population aging and the pension reform.