摘要我国的养老保险制度于一九九七年实现了由现收现付至部分积累制这种统账结合的关键性转变。但是，由于我国的历史因素所造成的个人账户空账问题、“老人”“中人”的转轨成本问题等所造成的养老金缺口，在我国进入老龄化社会、老龄化问题的日益严峻中进一步的暴露出来。双轨制弊端的日渐明显：财政负担加重、人才流动受阻等问题的出现更是加剧了养老金缺口，这无疑大大阻碍了在经济高速发展趋势下社会养老保险制度的日臻完善。从短期上看，会使我国财政需要承受其带来的巨大压力；从长期角度而言，则不利于我国经济的进一步发展以及社会的稳定和谐。51339

本文通过对养老金及养老金缺口的阐述进行基本理论介绍，结合我国社会养老保险制度现状，对造成我国养老金缺口扩大的因素进行分析，如：转轨制的隐性债务、人口老龄化、现行体制的弊端等，并针对我国养老金缺口提出相应的解决对策。

毕业论文关键词：隐性债务；养老金缺口；人口老龄化 

The reasons and Countermeasures of the social pension gap in China

Abstract

In 1997,the pension system in China achieved a critical transition that turned pay-as-you-go system instead of a part of the accumulated system,which is a combination about social poling and inpidual account mode. However,he pension insurance fund gap,which due to our country’s historical factors that the problem about“Empty Account”in Personal Account and the transitional cost of “old person””mid person” in the past,keeps widening in the social context of rapidly ageing population and the contradiction between the supply and demand of the pension. More and more drawbacks and limitations of the dual system of pensions have sprung up:financial burden,the smooth flow of talents is holding up,which makes the pension insurance fund gap growing up. It actually holds back our old-age insurance system,under the development of our economy. In the short term,it brings enormous financial pressure to our country;in the long term,it may make against to the further development of the economy and social balance.

This paper introduces that what is pension and what’s the mean about pension insurance fund gap,under the background of our social endowment insurance system. And analysis the influence factor about why the pension insurance fund gap keeps widening. The paper also enumerates some influence factors,such as:the Pension Recessive Debt,ageing population,the disadvantages of our present system etc. Finally,it also put forward the corresponding counter measures to China’s pension gap.

Key Words: Implicit debt  pension gap  population aging

目录

摘  要 I

Abstract II

一、绪论 1

（一）研究目的及意义 1

（二）文献综述 1

二、我国存在社会养老金缺口 3

（一）养老金缺口的阐述 3

（二）我国养老金缺口的测算 3

三、我国社会养老金缺口的成因 5

（一）固有制度存在的潜在债务 5

（二）现行养老保险制度的不足 6

（三）人口老龄化严重 7

（四）养老金管理存在问题 10

四、解决我国社会养老金缺口的对策