机关事业单位养老保险改革的经济学探讨

An Economic Explore of Old- Age Insurance of Government Organizations and Institutions

通过一定假设条件对机关事业单位养老保险改革的历史欠账追补方式进行探讨,提出将历史欠账折算成2015年年初终值,如果未来等额追补,可理解为已知现值求"年回收额"。认为按合理期限分摊欠帐,财政是可以负担的,这样可以避免"寅吃卯粮",真正使机关事业单位的养老保险改革健康有序发展。

The article＂ explores historical debts problems of old - age insurance reform of government organiza- tion and institutions through certain assumptions. And the article converts historical debts into the final value of at the beginning of 2015. If historical debts get an equal compensation in the future, that can use present value to make into ＂annual recovery amount＂. The author finds the public finance can afford historical debts through apportionment of debts in a reasonable time. So ＂deficit spending＂ can be avoided. This method will promote sound and orderly development of old - age insurance reform of government organization and institu- tions.