CAJ | 학술논문

人口老龄化影响到养老保险及公共财政的收支平衡，体现为代际负担的不均等。为了测量人口老龄化对代际负担的影响，出现了“养老金负债净额”、“政府总财政平衡”、“代际核算”、“隐性税收”等四种模型。文章分别从宏观和微观层面测量了人口老龄化对养老保险体系或公共财政体系收支平衡的影响，用于探索相关改革方案，是今后研究我国人口老龄化问题及探讨养老保险改革可资借鉴的工具。
인구노령화영향도양로보험급공공재정적수지평형，체현위대제부담적불균등。위료측량인구노령화대대제부담적영향，출현료“양로금부채정액”、“정부총재정평형”、“대제핵산”、“은성세수”등사충모형。문장분별종굉관화미관층면측량료인구노령화대양로보험체계혹공공재정체계수지평형적영향，용우탐색상관개혁방안，시금후연구아국인구노령화문제급탐토양로보험개혁가자차감적공구。
Population aging affects the balance of pension system and public finance, reflecting as unequal intergenerational burden. In order to measure the impact of population aging on intergenerational burden, four models was developed, such as ＂Net pension liabilities＂, ＂General government fiscal balances＂, ＂Gen- erational accounting＂ and ＂Implicit tax＂. The authors measured the impact of population aging on pension system or public finance respectively on the macro level or micro-level, to explore the relevant reform pro- gram, which is an useful tool for researching China~s population aging and the pension reform.