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《Journal of Chongqing Technology and Business University(West Forum)》 2006-06
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Research into debt problem of old-age pension because of insufficient funds of state-owned enterprises

MEI Da-yong(Accounting Department,Tianjin University of Finance and Economics,Tianjin 300300,China)  
China's state-owned enterprises have debt problem of old-age pension because of insufficient funds,which result in a risk state of financial stability of public old-age pension funds.Generational accounting,whose present value can objectively measure hidden risk of old-age pension payment ability and compensating anticipated old-age pension debt,is an effective method to evaluate long-term influence of financial policy on benefit distribution effect between two generations.Simulated analysis of old-age pension payment situation of the listed state-owned enterprises in Hong Kong recognizes the pension transfer scale between generations and has important enlightenment on financial report of old-age pension plan,selectable policy adjustment,influenced shareholder group and so on.
【CateGory Index】: F275;F842.6
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【Co-citations】
Chinese Journal Full-text Database 7 Hits
1 LI Jun- peng (Business School,Wuhan University,Wuhan 430072, China);On Urban Pension Reform in China[J];Journal of Anhui Agricultural University;2000-04
2 DENG Dasong, YANG Hongyian(Research Center of Social Securities, Hubei Wuhan University, Wuhan 430072, China);Measurement and Calculation of Money raising Rate of Basic Medical Insurance in the Old Age Tendency[J];The Study of Finance and Economics;2003-12
3 PENG Jun,SONG Shi-bin,FENG YuLingnan College,Sun Yat-sen University,Guangzhou,510275;A Positive Analysis of the Aging Effect on the Social Medical Care Funds: A Case of Zhuhai[J];South China Population;2006-02
4 TONG Yu-fen,LIU Guang-jun(School of Labour Economics,Capital University of Economics and Business,Beijing 100026,China);Ageing of Population in Beijing Municipality and the Effect Thereof Caused to Social Security Expenditure[J];Population and Development;2008-04
5 TANG Zhaoyuan(History Department, Nanjing University, Nanjing 210093);Problems and Counter-measures of Endowment Insurance of City Labor Force[J];Journal of Suzhou Railway Teachers College;2003-03
6 XIONG Jun(College of Management,Wuhan University of Science and Technology,Wuhan 430070,China);The Influence of China’s Aging Population on its Economy and the Countermeasures[J];Journal of Wuhan University of Science and Technology;2000-04
7 DONG Zheng-lin,YANG Jin-yan(Society College,Anhui Normal University,Wuhu 241003,China);The Choice of the Fund-Raising Mode of Chinese Social Endowment Insurance[J];Journal of Sichuan University of Science & Engineering(Social Sciences Edition);2009-04
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