经济与管理
經濟與管理
경제여관리
ECONOMY AND MANAGEMENT
2014年
1期
32-38
,共7页
人口老龄化%养老金%公共财政%代际负担%测量模型
人口老齡化%養老金%公共財政%代際負擔%測量模型
인구노령화%양로금%공공재정%대제부담%측량모형
Population aging%pension%Public finance%Intergenerational burden%Measurement model
以现收现付为例介绍“政府总财政平衡”、“养老金负债净额”、“代际核算”、“隐性税收”四种模型的基本内涵，以及测量人口老龄化对养老保险体系或财政体系收支平衡的影响，认为社会养老保险必然出现代际不公平，人口老龄化对代际负担的影响测量复杂，代际公平应成为研究人口老龄化影响、评价养老保险长期发展的关键。
以現收現付為例介紹“政府總財政平衡”、“養老金負債淨額”、“代際覈算”、“隱性稅收”四種模型的基本內涵，以及測量人口老齡化對養老保險體繫或財政體繫收支平衡的影響，認為社會養老保險必然齣現代際不公平，人口老齡化對代際負擔的影響測量複雜，代際公平應成為研究人口老齡化影響、評價養老保險長期髮展的關鍵。
이현수현부위례개소“정부총재정평형”、“양로금부채정액”、“대제핵산”、“은성세수”사충모형적기본내함，이급측량인구노령화대양로보험체계혹재정체계수지평형적영향，인위사회양로보험필연출현대제불공평，인구노령화대대제부담적영향측량복잡，대제공평응성위연구인구노령화영향、평개양로보험장기발전적관건。
In order to pay as you go as an example to introduce four kinds of model of the basic connotation of "general government fiscal balances", " net pension liabilities", "generational accounting" and "implicit tax", and to measure the impact of population aging on the endowment insurance system or the financial system of the balance of payments, the author think social endowment insurance is inevitable generational inequity, effects of population aging on inter generational burden measurements of complex and Intergenerational equity should be the influence of population aging, a critical evaluation of the old-age insurance for long-term development.
