作　　者： ; ;

机构地区： 华南师范大学经济与管理学院

出　　处： 《华南师范大学学报（社会科学版）》 2004年第1期30-35,43,共7页

摘　　要： 社会保障的发展与社会保障管理体制的变迁 ,政府责任义不容辞。我国社会保障管理体制在变革过程中 ,尤其是养老社会保障的转轨中 ,产生了巨额的转轨成本———养老金隐性债务。政府应该承担且有能力解决养老金隐性债务 ,可从财政角度采取措施化解养老金隐性债务。 Government has an inescapable responsibility in developing the social security and transforming the management system of social security. Large transformation cost-invisible pension debts-emerged in the reform of the management system of social security, especially in transforming the social endowment security. This thesis analyses the causes which lead to invisible pension debts, points out that the government should have the ability, undertake the responsibility, and take financial measures to solve the problem of invisible pension debts.

关 键 词： 社会保障 政府责任 隐性债务

领　　域： [文化科学] [经济管理]