乐山师范学院学报
樂山師範學院學報
악산사범학원학보
JOURNAL OF LESHAN TEACHERS COLLEGE
2014年
5期
55-59
,共5页
社会养老保险%隐性债务%隐含协议理论
社會養老保險%隱性債務%隱含協議理論
사회양로보험%은성채무%은함협의이론
Social Endowment Insurance%The Recessive Debt%The Implicit Deal Theory
养老金隐性债务问题是困扰我国养老保险制度改革的核心问题，如何偿还养老金隐性债务是实现我国养老保险制度顺利转型的关键所在。从“隐含协议理论”视角看，政府是隐性债务的债务人，传统体制下的“老人”、“中人”和统账结合制下的“新人”是债权人。变现部分国有资产存量、划拨国有企业部分股权是当前偿还养老金隐性债务的必然选择。
養老金隱性債務問題是睏擾我國養老保險製度改革的覈心問題，如何償還養老金隱性債務是實現我國養老保險製度順利轉型的關鍵所在。從“隱含協議理論”視角看，政府是隱性債務的債務人，傳統體製下的“老人”、“中人”和統賬結閤製下的“新人”是債權人。變現部分國有資產存量、劃撥國有企業部分股權是噹前償還養老金隱性債務的必然選擇。
양로금은성채무문제시곤우아국양로보험제도개혁적핵심문제，여하상환양로금은성채무시실현아국양로보험제도순리전형적관건소재。종“은함협의이론”시각간，정부시은성채무적채무인，전통체제하적“노인”、“중인”화통장결합제하적“신인”시채권인。변현부분국유자산존량、화발국유기업부분고권시당전상환양로금은성채무적필연선택。
Implicit pension debt is the core problem which has been perplexing the Chinese endowment insurance system reform, so how to repay the implicit pension debt is the key to realize the smooth transition of pension insurance system in China. From the perspective of the implied agreement theory, the government is the the debtor of the recessive debt ,“the old man”, “the go-between” under the traditional system and“the new man” in combination of social pooling and individual account are creditors. To liquidate part of state-owned assets, stock transfer stakes in state-owned enterprises is the inevitable choice to repay the implicit pension debt.
