论文部分内容阅读
养老金制度转型导致了隐性债务的产生,而弥补隐性债务是保证养老金新制度稳定运行的必要条件。辽宁省养老金制度改革试点后隐性债务规模日益明确,其实际债务负担和增长速度都大于全国平均水平。从国际经验来看,只有对各种技术性调整措施进行组合才能有利于隐性债务的解决。通过对辽宁省隐性债务偿还方案的设计表明,实施系统内外的组合对策能够解决辽宁省养老金隐性债务。
The transition of the pension system has led to the emergence of implicit debt, while making up the implicit debt is a necessary condition for ensuring the stable operation of the new pension system. After the pilot reform of the pension system in Liaoning Province, the scale of the implicit debt has become increasingly clear. The actual debt burden and the growth rate are greater than the national average. From the international experience, only a combination of various technical adjustment measures can be conducive to the solution of implicit debt. The design of the implicit debt repayment plan in Liaoning Province shows that implementing the combined countermeasures both inside and outside the system can solve the implicit debt of pension in Liaoning Province.