| 现收现付制度隐性债务的测算及利率的变化对其影响分析 |
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| 引用本文： | 崔玉杰,沈愉. 现收现付制度隐性债务的测算及利率的变化对其影响分析[J]. 北方工业大学学报, 2001, 13(3): 57-63 |
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| 作者姓名： | 崔玉杰 沈愉 |
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| 作者单位： | 北方工业大学经济管理学院 |
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| 摘 要： | 利用个体成本法建立了养老保险精算隐性债务的测算模型，分析得出了隐性债务和利率之间的反向变化关系，进一步利用该模型测算了我国现收现付制向部分积累制转轨过程中的隐性债务的大小，得出了与国际上流行的估算方法较为一致的结论。
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| 关 键 词： | 现收现付制 转轨 隐性债务 测算 利率 中国 养老保险 个体成本法 |
| 修稿时间： | 2001-04-21 |
Estimating Implicit Pension Debt Under Pay-as-you-go System and Analysis of Influence by Change of Interests |
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| Cui Yujie Shen Yu. Estimating Implicit Pension Debt Under Pay-as-you-go System and Analysis of Influence by Change of Interests[J]. Journal of North China University of Technology, 2001, 13(3): 57-63 |
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| Authors: | Cui Yujie Shen Yu |
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| Abstract: | Individual cost method was employed in this paper to obtain the model of the IPD. Analysis reveals an inverse relation between IPD and interest.The estimation of IPD in China during the transformation of the pension system is also given by the model. Accordingly, a method quite similar to conventional methods used in the world is obtained. |
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| Keywords: | pay as you go system transformation implicit pension debt (IPD) |
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