近年来,我国养老保险制度改革取得了重要进展。但由于经济体制改革不断深化,特别是在改革转型期,为解决当前社会经济领域出现的各种复杂的历史遗留问题,国家和地方先后出台了一系列调整性的养老保险政策,但这些政策在执行过程中部分偏离了政策初衷,出现了一些令人担忧的倾向。企业缴费差别纷呈在笔者看来,养老保险政策更多地依附企业改革和经济结构调整,个性的、企业化的养老保险政策不断增加,政策差别不断扩大。相同企业,由于性质不一样,养老保险费筹资比例不一样,企业养老保 In recent years, the reform of China’s pension insurance system has made important progress. However, due to the continuous deepening of the reform of the economic system, especially in the period of reform and restructuring, in order to solve various complicated problems left over by history in the social and economic fields, the state and local governments have successively promulgated a series of adjusting pension insurance policies. However, Part of the implementation process deviated from the original intention of the policy, there have been some worrisome tendencies. In the opinion of the author, pension insurance policies are more dependent on the reform of enterprises and the adjustment of economic structure. Individualized and enterpriseized pension insurance policies have been continuously increased and policy differences have been constantly expanded. The same enterprise, due to the different nature, the proportion of pension insurance funding is not the same, corporate pension