养老保险隐性债务处理的国际比较

International comparisons in handling the implicit debt of pensions

养老保险制度通常可以看作一种政府对民众权益的承诺,该制度的转变必然会带来相关人员保障权益的改变甚至减损。因此,养老保险制度在转变过程中能够稳妥处理其隐性债务,是推动制度变革的前提条件。本文主要选取智利、波兰和阿根廷作为典型样本国家,考察其养老保险制度隐性债务的处理方式,并提出了具有一般意义的养老金转制成本通常处理方法,以期为中国在处理隐性债务方面提供有益借鉴。

Endowment insurance, or pension, can usually be seen as a government's promise to its citizens.It would beinevitable to change, reduce or harm the rights and interests of some related people when a system of pension is transformed.Therefore, that the implicit debt in pensions is handled properly is a prerequisite for the transformation. The authors select Chile, Poland and Argentina as specimen countries to consider the ways to handle to the debt and propose a common way – which may be a general one —for handling the cost of transform ation of pension systems, which may be beneficial for China to drawlessons.