1) the characteristics of debts
债务性质
2) On the Nature of Debt Relief
论债务免除的性质
3) implicit pension debt
隐性债务
1.
Dual random models for implicit pension debt in social pension system;
社会养老保险中隐性债务的双随机模型
2.
Reform of State Pension in China and Implicit Pension Debt;
关于中国养老金隐性债务的研究
3.
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.
广义上说,养老金隐性债务源于政府为私人养老金计划提供的担保和政府在提供公共养老金计划时所作的承诺,其中,规模最大、存在范围最广的养老金隐性债务是政府在现收现付型公共养老保险制度下所作的承诺。
4) implicit debt
隐性债务
1.
Basic Old-Age Insurance Implicit Debt Scale Calculation Analysis——A Case Study of Jiangsu Province
基本养老保险隐性债务规模精算分析——以江苏省为例
2.
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.
在我国社会养老保险制度改革过程中,出现了资金缺口问题,主要表现在隐性债务,个人账户"空账"运行及养老基金收不抵支三个方面。
3.
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.
当前影响我国养老保险隐性债务规模的主要因素为利率、人口年龄结构、偿还债务的时间以及社会平均工资增长率。
5) hidden debt
隐性债务
1.
Since the government cannot undertake the hidden debt, personal account should be run truth from "small account" instead of "empty account".
隐性债务是养老保险制度转轨时期难以避免的问题。
2.
Many problems have come up during the transforming period, among which hidden debt is one demanding the most concern.
在新旧制度转换中,产生了许多问题,其中隐性债务是最迫切需要解决的问题。
3.
The problem of "hidden debts" makes the individual account e.
中国在考虑了现收现付制下高费率给正在进行改革的国有企业带来的压力，以及直接转向基金制所要承受原有制度遗留的巨大隐性债务对经济的影响后，选择建立社会统筹与个人账户相结合的部分基金制养老保险制度。
补充资料：长期债务与营运资金比率
长期债务与营运资金比率——
长期债务与营运资金比率就是企业的长期债务与营运资金相除所得的比率。计算公式为长期债务与营运资金比率＝长期负债/(流动资产－流动负债)。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条