我国现阶段实行社会统筹与个人账户相结合的养老保险体制,既体现了社会共济,又强调了个人权利和责任,但在实际的运作过程中,却受到了基金缺口的极大困扰。造成基金缺口的原因是多方面的,隐性债务是其中重要的一项。隐性债务实际是国家体制转换的成本,我国原有的养老保险制度不实行个人缴费,企业也不为在职职工缴纳养老保险费,所以已经离退休的“老人”和养老 At present, China’s pension insurance system, which combines social pooling with individual accounts, embodies social solidarity and emphasizes individual rights and responsibilities. However, in actual operation, it has been greatly troubling the fund’s gap. The reasons for the fund gap are many, and implicit debt is one of the important ones. Implicit debt is actually the cost of the state system of transformation, the original pension system in our country does not implement individual contributions, companies do not pay pension insurance for on-the-job workers, so have retired “elderly” and pension