| 养老保险的财政风险及其防范 |
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| 引用本文： | 王利军.养老保险的财政风险及其防范[J].辽宁工程技术大学学报(社会科学版),2005,7(3):263-265. |
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| 作者姓名： | 王利军 |
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| 作者单位： | 辽宁大学,人口研究所,辽宁,沈阳,110036 |
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| 摘 要： | 财政风险可分为由直接显性负债以及隐性和或有负债所引致的风险,养老保险"隐性负债"属于中央政府的社会养老隐性担保。中国养老保险的财政风险主要由制度转轨形成的历史隐性债务、"个人账户"空账运行的缺口以及制度本身运行所形成的收支缺口构成。建议通过采取建立养老保险财政转移支付制度、多渠道筹集养老保险资金、提高债务的透明度、建立社会保障预算等措施进行防范。
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| 关 键 词： | 养老保险 财政风险 防范 |
| 文章编号： | 1008-391X(2005)03-0263-03 |
| 修稿时间： | 2004年12月16 |
Financial risk and its prevention of pension insurance |
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| WANG Li-jun.Financial risk and its prevention of pension insurance[J].Journal of Liaoning Technical University(Social Science Edition),2005,7(3):263-265. |
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| Authors: | WANG Li-jun |
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| Abstract: | As market economic system is set up step by step and Chinese pension insurance system is reformed deeply,there emerge serious financial crises in transformation of Chinese pension insurance,and pension insurance is necessarily attached to finance,which makes financial crises of pension insurance the big hidden trouble of national financial risk.The author analyzes the manifestations of pension insurance financial risks and their reasons,and puts forward some prevention suggestions. |
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| Keywords: | pension insurance financial risk prevention |
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