摘要
当前,社会养老保险基金筹资模式转型已完成,但社会养老保险基金隐性债务问题并未化解,社会养老保险基金隐性债务规模呈现继续扩大的趋势,且成为社会养老保险制度稳定发展的主要障碍。社会养老保险基金隐性债务问题在短时间内尚无法消除,养老保险基金的化解仍面临诸多困境,笔者认为可通过建立转制成本分担机制、提升缴费比例、建立基金投资绩效评价与衡量体系等方式化解社会养老保险基金隐性债务问题。
At present, the financing mode transformation of social endowment insurance fund has been com- pleted, but the problem of social endowment insurance fund＇s implicit debt has not been resolved. The scale of so- cial endowment insurance fund＇s implicit debt continues expanding and becomes the main obstacle to the steady development of the social endowment insurance system. The problem of social endowment insurance fund＇s implic- it debt can not be eliminated in a short time, and the dissolution of endowment insurance fund are still faced with many difficulties. The author states that the implicit debt of social endowment insurance fund can be dissolved by means of establishment of transformation cost sharing mechanism,payment proportion raise,establishment of fund investment performance evaluation and measurement system.
出处
《内蒙古师范大学学报（哲学社会科学版）》
2017年第3期163-169,共7页
Journal of Inner Mongolia Normal University：Philosophy and Social Sciences Edition
基金
2014教育部青年基金项目"人口老龄化背景下社会养老保险隐性债务化解路径研究"(14YJC630091)
2015年安徽高校人文社会科学研究重点项目"社会养老保险基金支付能力的可持续性研究"(SK2015A288)的研究成果
关键词
社会养老保险
基金
隐性债务
social endowment insurances funds implicit debt
