Hidden debt is a latent factor of elderly insurance deficit, also the arrears that our country must fill up in the process from traditional system to modern system.

• 养老保险隐性债务是养老保险收不抵支产生赤字的潜在因素，是我国养老保险制度转轨过程中必须填补的传统制度下的养老金欠帐。