我国养老保险的历史债务问题

在我国计划体制的养老保险制度下 ,国家承诺在职工退休时为其提供养老金待遇。但当养老保险制度从现收现付制改革为统账结合制以后 ,新制度下的社会统筹账户基金因不足以支付退休人员的养老金 ,而出现了巨额的资金缺口 ,这笔资金缺口构成了我国养老保险的历史债务。国家因其承诺而成为这笔债务的义务履行者。为了保证国家有序履行此债务 ,则需要制定专门的历史债务偿还法来加以规范。

The Historical Obligation of Chinese Endowment Insurance

Under the past systemof planned economy, the government promised to provide all the workers the endowment insurance when they retired. But when the endowment insurance system changed from the former collection-for-pay system to the present consolidated-individual account-combined system, the socialconsolidated account in the latter couldn''t afford the annuities of retired workers, resulting in a huge gap of the fund, which forms the historical obligation of our endowment insurance. The government is the obligor of the obligation because of its promise. To guarantee the government to perform the obligation ruly, a special Historical Obligation Compensation Law shall be enacted to apply for it.