Implicit Pension Debt Research

The old-age insurance sys tern of Ch i na practiced pay-as-you -go system in the past, but China must change it into the system of partial accumulation for the sake of dealing wit.h the challenge of the population's aging and being adapted to setting up the market economy system now. The transition fromold system into new SvstCW has brought up many new problems, among which the problem of the rplicit pension debt is the most conspicuous problem, and has become The main obstacle for the transition from old system into new system bccarsiol not havi iig been solved properi . Now it sht Id iiot be dc Lived a Ii Li.: 1111 IiULC to solVe thu prob 1cm 01 thu IPD appropriately and efficiently. This thesis mainly researches in. how to solve the problem of the ill). The analytic frame of the article is composed of?six chapters. (apter 1 summarizes the studies of the p.vob. tu of the JPD at home and abroad and introduces the emphasis and characnmstic of the thesis; Chapter2mairily analyzes the reason of the IPI)'s comi : into being, and discuss the concept of the IPD, the scale of the iPD and the necessity and rationality of solving the problem of JPD; Chapter 3 ainiy analyzes the possible methods of solving the IPD and comes into correspanding conclusions; Chapter 1 analyzes the defect of the system's devising and the problem brought out, and puts forward the tentative idea cf establishing transitional pension account; Chapter 5 analyzes the feasibility of adjusting the structure of government expenditure to solve the problem of the IPD; Chapter 6 draws conclusion from the thesis, points out the problem needing to think about and puts forward some advice of pOlicy.