| The pay-as-you-go model pension-insurance system had been adopted since 1950s until 1990s, this system not only is simple and efficient, but also embodies mutual benefit function of social insure in public-owned system. With the aging population, the paying of pension will be in crisis. China begins to reform the national funds system into a'social overall plan and individual account' system. However, the transformation also incurs various problems, among which is the Implicit Pension Debt (IPD) issue. If these problems are not solved, the reform could be failed. It violates our intention to establish the new system. This thesis analyses several methods of the IPD for alleviate it, internally to better the efficiency of the pension insurance system. The author expects the methods proposed to promote efficiency, and suit the current situation.This thesis, with the methods of history analysis, comparison analysis, borrow and originate combining analysis, quantitative and qualitative combining analysis, discusses the reason, scale and solution of IPD. Beginning with the historical reform of China's endowment insurance system, it could be known that this system can not keep balance between income and expenditure or reduce the debt. it need the government to cope active. The main reasons of IPD are:system reason, unfair pension rights distribution, system transition and huge population of the retiring. Then the thesis analyses several estimates of the IPD scale, the IPD is about 2-3 billions. By introducing foreign advanced experience, combining the state of our country, give careful considerate to the requirements of the old and financial foundation of our government, this thesis giving principles and solution of IPD problem solving:to reduce expenditure by reducing the rate of pension and rising the legal age for retirement; to increase the income by cashed state-owned property, to increase the fiscal revenue, to adjust the structure of finance, to levy social security tax; to reinforce the management of pension fund and so on. In order to strengthen the construction of social security system, perfect the social security network, maintain social stability, and promote a comprehensive, coordinative and sustainable development. |
