浅谈中国养老保险隐形债务问题

摘要

为度过即将到来的人口老龄化高峰，中国政府于1995年到长期实行的现收现付的养老保险制度转变为社会统筹和个人账户相结合的部分累计制度。其中社会统筹部分沿用现收现付制度，个人部分采取积累制。从现收现付转移到完全积累或部分积累，都会产生转制成本或隐性债务问题。解决隐性债务问题的途径，一是有财政承担，而是加大企业缴费逐步消化。我们在两难中选择了后者，是企业面临即为在职职工预筹积累养老保险基金，又为老职工提供养老费用的双重负担。为了适当减轻企业的双重负担，在新制度下，绝大部分地区都采取了个人账户“空账”运作的办法，利用统筹基金与个人账户基金的混合管理使用，向个人账户透支，希望通过适当提高企业缴费率，在逐步补实的人账户。但新制度实施几年来，由于种种原因，个人账户不仅没能逐步补实近几年来出现了养老金当年收不抵支的情况。隐性债务的资金缺口已经严重威胁到了新制度的巩固，统账结合的新制度由于个人账户积累基金难以到位，正面临向现收现付的旧制度蜕变的危险。可以说，隐性债务是制约养老保险制度健康发展的瓶颈，进而影响到企业改革和社会的稳定，是中国社会保障制度改革面临重大问题。

关键字：基本养老保险隐性债务问题、社会统筹、个人账户、

Abstract

In order to survive the coming peak of aging population, the Chinese government in 1995 to the long-established pay-as-old-age insurance system into a social pooling and individual accounts part of the accumulated system combining. In which the social pooling follow the pay-system, personal and partly by the accumulation of the system. From the present pay-as-transferred to the full or partial accumulation of accumulation will have conversion costs or hidden debt problem. Hidden ways to solve the debt problem, first, a financial commitment, but gradually increase the business contribution to digest. We are in a dilemma in the choice of the latter, the enterprise shall be faced with the pre-service workers to raise old-age insurance fund has accumulated, but also for older workers to provide the double burden of pension costs. In order to adequately mitigate the double burden of enterprises under the new system, most regions have taken a personal account "empty accounts" operating approach, the use of co-ordinating fund and personal account management and use of mixed funds to personal accounts overdrawn hope that through the appropriate improve enterprise contribution rate gradually filled person accounts. But the new system is introduced over the years, due to various reasons, personal accounts will gradually be filled not only failed to appear in recent years, a pension that year of income over expenditure. Implicit debt funding gap has been a serious threat to the consolidation of the new system, with unified account of the new system is difficult due to accumulation fund personal accounts in place, is facing into the current pay-as-the risk of transformation of the old system. Can be said that implicit pension debt is constraining the healthy development of the system bottlenecks, thereby affecting the enterprise reform and social stability, is the reform of China's social security Pork bellies facing major problems.

Keywords: basic endowment insurance, hidden debt, social co-ordination, personal accounts

浅谈中国基本养老保险的隐性债务问题

绪论：养老保险是一种社会保险，是根据国家法律规定，对达到退休年龄的老年人，由国家和社会提供物质帮助以保障其晚年生活所需的社会保险制度。中国社