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1.弥补隐性债务,做实个人账户。弥补养老保险基金隐性债务不仅资金需要量大,而且影响深远。实践证明,试图用养老统筹基金偿还历史债务是行不通的,政府应该承担这个责任,可行的方式包括出售部分国有资产、发行长期专项债券、财政支出等手段。在弥补隐性债务的基础上,将目前养老保险个人账户逐步做实,达到积累的目标。将个人账户基金和社会统筹账户基金分开管理,通过不同的组织机构,按照不同的管理方式分别实施,这样既可以明确政府和个人在养老问题上各自承担的责任,同时也避免了社会统筹与个人账户之间的资金挪用。此外,还要求个人账户基金采用完全积累制,只有到个人退休时才能使用。
1. To make up for hidden debt, to be a personal account. Recessive debt to make up for the pension fund is not only a large financial needs, and far-reaching impact. Practice has proved that trying to use old-age pension fund to repay historical debts will not work, and the government should assume this responsibility. The feasible methods include selling some state-owned assets, issuing long-term special bonds, and financial spending. On the basis of making up for the hidden debts, the present personal pension account will be gradually implemented to achieve the goal of accumulation. Separately manage the individual account funds and the social pooling account funds through different organizational structures and implement them according to different management modes so as to clearly define the respective responsibilities of the government and individuals on the issue of endowment and also avoid social pooling and individual Misappropriation of funds between accounts. In addition, personal account funds are also required to be fully funded and can only be used when individuals retire.