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.

Dominant liabilities in accounting report forms of enterprise mostly is because of the gathering of latent recessive liabilities, and more,is the result of long-term accumulating of various elements inside and outside.

Since the government cannot undertake the hidden debt, personal account should be run truth from "small account" instead of "empty account".

Many problems have come up during the transforming period, among which hidden debt is one demanding the most concern.

The problem of "hidden debts" makes the individual account e.

Specific investments are the foundation of paying for implicit liability and it should be negative to dividend payout if corporate has strong profitability.