CAJ | 학술논문

养老保险隐性债务问题是我国经济体制改革的遗留产物，虽然我国政府一直重视社会养老保险制度的改革，但是目前我国养老金隐性债务数额仍然很大，严重影响到养老保险制度的正常运转。采用精算方法和最新统计数据对我国社会养老保险隐性债务的现实规模进行测算，并提出补偿这些债务的政策措施。
양로보험은성채무문제시아국경제체제개혁적유류산물，수연아국정부일직중시사회양로보험제도적개혁，단시목전아국양로금은성채무수액잉연흔대，엄중영향도양로보험제도적정상운전。채용정산방법화최신통계수거대아국사회양로보험은성채무적현실규모진행측산，병제출보상저사채무적정책조시。
The problem of hnplicit Pension Debt in Social Pension System of China is the result of the economic reform. Although the government has paid a great attention to the reform of social endowment insurance system, the problem of huge amount Implicit Pension Debt of China has affected the old - age insurance system seriously. This paper uses actuarial analysis methods and the latest statistic data to calculate the newest scale of the Implicit Pension Debt of China, and gives some policy measures for compensating these debts.