隐性债务是指尚未预见到的随着后续事项的逐步明朗化而出现的或有债务。养老金保险制度隐性债务是养老保险制度的转制成本,具有视窗性、滚存性和时期性等特点,可采取划拨国有资产、个统账户分离、开征新的税源、提高退休年龄等途径自行消化。自行消化的关键在于:时间的对接、透支的额度及政策的保证等。 Implicit debt refers to unforeseen contingent liabilities that arise with the gradual clarification of subsequent issues. Pension Insurance System Implicit debt is the restructuring cost of the pension insurance system. It has the characteristics of window, rollover and period. It can be self-digested by allocating state-owned assets, separating individual accounts, introducing new tax sources and raising the retirement age . The key to digestion is: time docking, the amount of overdraft and policy guarantees.