中文摘要：

能否解决养老金隐性债务是养老保险制度改革成功的关键性问题。基于养老金隐性债务的含义对养老金隐性债务的理论模型进行了修正与深化,对中国2005年～2050年养老金隐性债务的规模和变动趋势进行了预测与分析,并提出解决弥补隐性债务的综合性方案。

英文摘要：

Whether the implicit debts of pension can be solved is a key issue deciding the success of pension insurance system reform.Based on the meaning of the implicit debts of pension,this paper modifies and improves the theory model of the implicit debts of pension,analyzes and forecasts the volume and trend of the implicit debts of pension in China between 2005 and 2050,followed by the comprehensive solution to it.