Research on particular reason and solutions of our country s implicit pension debt;

The most exigent task of China s pension system reform is to seek the appropriate channel of financing for the implicit pension debt with no fund accumulation.

This change will inevitably lead to the explicimess of partial implicit pension debt.

A Study on China's Implicit Pension Debt:——A Measure Based on Closed and Open System

Dual random models for implicit pension debt in social pension system;

Reform of State Pension in China and Implicit Pension Debt;

Broadly speaking,the implicit pension debt(IPD) is rooted from the government guarantee on personal pension scheme or its commitment on public one while the IPD with the largest magnitudes and scope is guaranteed by the government under the pay-as-you-go scheme of the public pension.

Basic Old-Age Insurance Implicit Debt Scale Calculation Analysis——A Case Study of Jiangsu Province

In the course of the endowment insurance system reforming,there appeared the pension fund gap problem which displays three aspects——implicit debt,personal "empty account" running problem,and the pension fund collecting is not enough to pay.

In order to solve the problem,it is necessary to overcome the effect of interest rates on implicit debt,improve the legal system,strengthen the integration of resources by local government,encourage firms to establish supplementary pension insurance and individuals to establish savings pension through the use of preferential taxation policy,readjust.