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"空帐"、转轨成本与中国养老保险制度改革
引用本文:张全红."空帐"、转轨成本与中国养老保险制度改革[J].五邑大学学报(社会科学版),2002,4(3):41-44.
作者姓名:张全红
作者单位:五邑大学,管理学院,广东,江门,529020
摘    要:养老保险制度是我国建立社会主义市场经济体制的重要内容,传统的现收现收现付制养老体系已经不适合我国老龄化程度不断提高的变化趋势,因此是不可持续的,在建立养老保险新体制的改革过程中,必须正视转轨成本。

关 键 词:空帐  转轨成本  现收现付  基金制
文章编号:1009-1513(2002)03-0041-04
修稿时间:2002年3月10日

"Idle Account", Transition Cost and China's Old-age Endowment Insurance Reform
ZHANG,Quan-hong."Idle Account", Transition Cost and China''s Old-age Endowment Insurance Reform[J].Journal of Wuyi University(Social Sciences Edition),2002,4(3):41-44.
Authors:ZHANG  Quan-hong
Abstract:Developing the old-age endowment insurance is an important part of building our socialist market economy mechanism. The traditional system of paying pensions with the fund currently collected cannot meet the needs of an increasingly aging population and is therefore not sustainable. Enough attention must be paid to the transition cost of building the new old-age endowment insurance system.
Keywords:idle account  transition cost  the system of paying pensions with the fund currently collected  fund  
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