我国养老保险制度改革的几点思考

目前我国养老保险制度改革的目标是建立一个三层次结构的统一的养老保险制度 ,在此过程中 ,存在着诸如建立什么样的基本养老保险制度、“空账户”和怎样建立养老保险体系等问题。本文从养老保险制度的结构出发 ,提出解决这些问题的设想 ,希冀对现实有一定指导意义 ,以推进我国养老保险制度的改革与完善。

Ways to Reform China's Old- age Insurance System

The aim in reform of China's old-age insurance system is to set up an unified three-layer-old-age insurance system. In doing so,there are such problems sa setting up what kind of old-age insurance system,"vacant account"and the ways to set up the system.The article, proceeding from the structure of the system, offers some solutions to the above problems in the hope that they are of guidance significance for reality and can push reform of and improvement in the system forward.