中国社会养老保险隐性负债问题研究.pdfVIP

论 文 摘 要 随着我国养老保险制度从“现收现付”向“统帐结合”部分积累制改革的推 进，越来越多的关注聚焦于改革能否顺利完成，这里有两个问题非常值得重视： 一是我国对旧制度下职工的养老金隐性负债，二是新制度的良好运转必须有稳定 的筹资模式。 这两个问题我国都没有处理好：巨额的隐性负债，至今没有找到有效的偿还 渠道；新制度在筹集养老保险基金的环节就出现企业欠缴、逃缴、收不抵支等诸 多问题，这些问题最终会导致新制度向原来的“现收现付”制度倒退。其实这两 个问题是从内部联系在一起的：国家没有从制度外筹集资金来偿还这笔养老保险 隐性负债，而是在用新制度的统筹基金部分作为偿债的资金来源，致使新制度的 统筹基金入不敷出。为了应付基金支出的需要，只能不断提高新制度的缴费率， 缴费率的提高致使企业负担加重，欠缴、逃缴保费，进而又提高缴费率，于是陷 入了无限的恶性循环。 本文依照国际养老社会保险基金筹集模式改革的趋势，系统地分析了我国隐 性养老金债务形成的各种主要原因，并采用实际案例来论证隐性债务对新制度造 成的危害。分析了可能的解决途径，并在此基础上对偿还我国隐性养老金债务问 题作了深入探究。作者提出，偿还隐性养老金债务是一项长期的，系统的工程， 需要依靠制度调整和经济手段双管齐下，再加以立法保障。 关键词：养老保险 隐性债务 成因 补偿渠道 ABSTRACT ABSTRACT AABBSSTTRRAACCTT While the reform of old age insurance system in China is advancing ,the implicit pension debt has become the key problem in the process and received more and more attention. There are two questions need to be noticed: one is in China under the old system of worker of pension implicit debts; the other is that the new system of good operationmusthavesteadyfinancingmode. These twoproblems arenotdealing in China: hugepensionimplicit debts havent found effective pay channels. Due to IPD, the new system has many problems on the aspects of raising pension fund, such as difficulties in raising pension fund an in extending the coverage of the old age insurance system, the enterprises escaping from the liability for paying pension fund or falling into arrears with pension fund, raised fund being nor enough to be distributed to the retired, etc. So there is possibility now to the pay-as-you-go system. Actually these two problems from internal contact together, countries haven’t repay the debt of endowment insurance recessive from outside the system, with the new system as a whole fund part as a source of funding insolvent. The author recommends some experiences in three countries on r