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中文摘要：
伴随转制而产生的隐性债务问题，正在成为制约中国养老保险制度健康发展的“瓶颈”。解决养老保险隐性债务的基本前提是要测算债务规模。本文建立养老保险隐性债务的预测模型，对中国养老保险隐性债务规模进行预测并得到结果。
英文摘要：
Appearing with the system＇s reform, the problem of the implicit debt is becoming a bottleneck which restricts the healthy development of China＇s pension system. The basic condition to solve the implicit pension debt is to calculate the scale of debt. In the text, I establish a model to predict the scale of China＇s implicit debt and get the result.
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