我国养老保险隐性债务的责任主体与政府职能界定

我国养老保险隐性债务问题源自我国的养老保险改革。此问题是否得到解决。关系到我国养老保险改革的成败与社会保障的可持续发展。本文从新的视角将养老保险隐性债务划分为社会统筹隐性债务、个人账户隐性债务和未来隐含的个人账户隐性债务，并通过两个假设，利用逻辑分析界定了解决养老保险隐性债务的责任主体（即资金提供者），并结合现代公共管理理论明确了解决各类隐性债务时政府的相关责任和应发挥的主要职能。

Research on the Bearing Subjects and Government's Responsibility on the Implicit Debt of Endowment Insurance

The current recessive debt problem of endowment insurance, which is the return money to those people who pay money for endowment insurance, and which is coming from the reform of endowment insurance polices. Firstly from new angle, the text divides the implicit debt of endowment insurance into the implicit debt of social pool, implicit debt of personal account and implicit debt of personal account. Then it uses logic analysis to define the bearing subjects of solving implicit debt of endowment insurance by two assumptions. At last, combining the defmition of modem public management theory with the government＇s relevant responsibility which will make all kinds of implicit debts clearly.