关键词: 养老保险隐性债务,个人账户,统筹账户,“空账”

Abstract: In recent years, the reform of the pension insurance system is deepening in China. Since the management mode of the unified social pooling and individual pension account was put forward during the transition period, there exists the running of “empty account” of individual accounts, which has brought a lot of transition cost and fiscal running risks to the state finance. This paper makes an empirical estimation of the present value of the scale of “empty accounts” formed in the past decade in the pension insurance individual accounts, then it offers some policy suggestions as countermeasures to the pilot reform scheme to “consolidate” the individual accounts.

Key words: implicit debt of pension insurance; individual account; co-ordination account; “empty account”