我国养老金隐性债务测算及偿付措施研究

发布时间：2018-10-18 20:57

【摘要】：随着经济的发展，世界各国都在寻求一套适合自己国家的养老金保障制度，而且在应对老龄化时代的到来，各国都不约而同的将过去传统的现收现付制的养老金制度改革成现在的部分积累制，与此同时，我国于1996年也实行了新的养老金制度，即部分积累制。如今，我国的养老金制度已经日趋完善，但是随之而来却产生了一系列的问题，养老金作为公民缴付的一种可以在未来得到一定发放的费用，是政府对公民的承诺，这种承诺保证公民退休后的完善的社会保障生活，从而使得公民可以放心的在退休前进行缴付，但是正是这种承诺导致了养老金隐性债务的产生。养老金隐性债务的形成最主要的原因是养老金制度的改革，此外个人养老金账户空帐、养老金资金的挪用等问题也是其产生的一部分原因。在对待此类问题上，我国到目前为止并没有一套具体的计划和措施，而且每年用财政去补贴养老金支付不足的部分，甚至在每年对财政补贴的数额并不明确，而是采用缺多少就补多少的策略，，这种政策如果继续实施下去，会使得以后的养老金制度的运行产生很多的问题，甚至影响着我国社会保障事业的可持续发展，甚至影响我国经济的正常持续的进行。本文主要针对我国目前产生的养老金隐性债务问题，从养老金的现状谈起，通过对养老金隐性债务的主要部分进行测算，分析我国各地区的养老金隐性债务，进而得出我国总体的债务。在此基础上，结合我国养老金隐性债务形成的原因以及存在的困境，提出对逐步解决我国养老金隐性债务的偿付方案，这些不仅对我国以后的养老金制度改革还是对我国公民都有非常重要的作用。
[Abstract]:With the development of economy, countries all over the world are looking for a pension security system suitable for their own country, and they are coping with the arrival of an aging age. All countries have changed the traditional pay-as-you-go pension system into the present partial accumulation system. At the same time, in 1996, China also implemented a new pension system, that is, the partial accumulation system. Nowadays, the pension system of our country has become more and more perfect, but with it a series of problems have arisen. As a kind of fee paid by citizens in the future, pension is the commitment of the government to the citizens. This kind of promise guarantees the perfect social security life after the citizen retires, thus enables the citizen to make the payment before the retirement, but it is this kind of promise that leads to the emergence of the recessive debt of the pension. The most important reason for the formation of implicit pension debt is the reform of pension system. In addition, some problems such as the empty account of individual pension account and the misappropriation of pension funds are some of the reasons. In dealing with this kind of problem, so far our country does not have a set of specific plans and measures, and every year with the financial subsidies to subsidize the insufficient part of the pension, even in the annual amount of financial subsidies is not clear. But to adopt the strategy of making up as much as it lacks. If this policy continues to be implemented, it will cause many problems in the operation of the pension system in the future, and even affect the sustainable development of social security in our country. Even affects our country economy the normal continuance carries on. This paper mainly aims at the problem of pension recessive debt in China, starting from the current situation of pension, through the calculation of the main part of implicit pension debt, analyzes the recessive pension debt in various regions of our country. Then we get the total debt of our country. On this basis, combined with the causes of the formation of implicit pension debt and the existing difficulties, the paper puts forward a plan to gradually solve the implicit pension debt in China. These not only for the future pension system reform but also for our citizens have a very important role.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67

【参考文献】