文档介绍：湘潭大学
硕士学位论文
基于政府责任的养老保险隐性债务问题研究
姓名:何晖
申请学位级别:硕士
专业:行政管理
指导教师:成志刚
20060520
摘要
由于人口老龄化高峰的来临,与世界各国一样,我国养老保险制度由现收现
付制向“社会统筹和个人账户相结合”的部分基金制改革,由此产生了养老保险
隐性债务(IPD)。IPD 作为一种转制成本,规模巨大,是养老保险制度中的“定
时炸弹”,其能否得到妥善及时解决,关系到我国能否顺利度过即将到来的人口老
龄化高峰,关系到经济发展和社会稳定。
理论界对 IPD 问题的探讨,一直是从政府财政和资金保障角度进行,较多强
调政府单方面的责任和作用,反映在实践中,政府在 IPD 的解决中责任单一,全
盘管理,财政支出面临巨大压力,IPD 偿还责任难以切实履行。因此,要妥善解
决我国的 IPD 问题,政府应引导和发挥社会各方的积极性,进一步整合社会资源,
在责任政府、有限政府、法制政府、制度创新政府的价值取向上,明确政府责任
定位,以重构政府在养老保险中的责任空间,让渡政府不能承担也承担不了的责
任,培育新的责任主体。
对于 IPD 问题的解决,还应构建一个以保险原则为基础,政府主导、其它责
任主体为补充的开放型多元养老保险隐性债务动态偿还体系,使 IPD 的偿还路径
明确化,从制度上确保养老保险隐性债务问题解决。通过规范政府责任、重塑企
业责任以及加强个人责任,培养新的责任主体,大力发展非营利组织,善用农民
与农民工资源,同时保证中央政府与地方政府的良性互动,建立系列法规制度,
保证 IPD 偿还体系规范运行,最终促进养老保险隐性债务的多渠道、多角度解决。
关键词:养老保险;隐性债务;政府责任;偿还体系
Ⅰ
Abstract
With the peak of population-aging approaching, like many other countries in the
world, China begins partial funds system reform in its old-age insurance system, from
“cash payment” to “social overall plan and individual account”, As a result, the implicit
pension debts (IPD) come into being. As a kind of transformation cost, IPD scales huge
and is like a “timing bomb” in insurance system. Whether this problem can be properly
and promptly solved, affects the essful passing of the population-aging peak, as
well as the stability of our society and the economical development.
About the IPD problem, theorists always carries on their studies from the angle of
government finance and fund safeguard, stressing on the government responsibility and
a result, the government undertook the responsibility of system design and
business management, thus leading to great pressure of finance expenditure. The key to
this problem lies in the rational understanding of degree of the responsibility or the
ability that the government should undertake. The government should remold the social
self- safeguard function, actively encourage the social enthusiasm, improve IPD
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