摘要
我国的养老保险制度,从“现收现付”到目前的“统账结合”,隐性债务的解决在短期内不能通过某些指标的简单调整,系统外的国有资产变现、开征社会保障税、发行福利彩票等来实现,而应通过调整财政支出的结构来解决。
in the endowment insurance system, the recessive liability, which results from reforming 'pay as you go' into plan as a whole combined with personal accounts, is not resolved by adjusting some indexes simply and remitting state-run assets, collecting granty tax and issuing welfare ticket lottery, etc, but by adjusting the structure of finiancial expenditure.
出处
《郑州航空工业管理学院学报（社会科学版）》
2005年第2期136-138,共3页
Journal of Zhengzhou University of Aeronautics(Social Science Edition)
关键词
养老保险
隐性债务
补偿
the endowment insurance
recessive liability
compensation
