建立我国社会养老保险资产负债表的设想——基于长期支付能力评估的视角被引量：1

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摘要中国正处于老龄化加速期,我国社会养老保险系统的财务可持续性受到普遍质疑。如何评估社会养老保险金的长期支付能力,美国等采用现金流量法,瑞典首创类似基金积累制资产负债表的方法,并立法引入自动平衡机制。本文在学习瑞典资产负债表方法的基础上,利用已有成果,细化资产负债表的具体项目、核算方法,作出建立我国社会养老保险资产负债表的尝试,并提出用一系列离散时点上的截面数据近似评估一段时期养老保险支付能力的框架。

作者陈剑侠

机构地区新疆财经大学金融学院

出处《改革与开放》 2014年第7期72-73,共2页 Reform & Openning

关键词社会养老保险长期支付能力资产负债表个人账户统筹账户

分类号 F842.6 [经济管理—保险] F231.5 [经济管理—会计学]

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