我国养老保险制度改革思路研究

Research on China’s Pension Insurance System Reform

我国养老保险已实现从企业统揽到社会保险的制度转换。近年来，养老保险金欠费严重，隐性债务问题突显。变现部分国有资产充实社会保障基金，加强基金管理成为完善我国养老保险制度的未来选择。

While the pension insurance has been transited from that of an organizational commitment to part of the social security system, insufficient and deferred payment of premiums remains a problem. To eliminate the intangible liability of organizations to pension premiums and build a better pension insurance system, the author tends to suggest that part of the state－owned assets be converted into fund for social security and the pension fund management be further perfected.