加快建设与经济发展水平相适应的社会保障体系,坚持统账结合、完善省级统筹、发展补充养老保险计划,是养老保险制度改革与发展的重点和方向。本文从现阶段养老保险制度运行机制的现状分析入手,谈一些粗浅认识和看法。 一、坚持社会统筹与个人账户相结合,逐步做实个人账户 1995年以来的实践证明,社会统筹与个人账户相结合的目标模式,既体现了社会互济,共担风险,又有激励勤奋劳动的 Speeding up the construction of a social security system compatible with the level of economic development, adhering to the integration of the public account with the account, improving provincial co-ordination and developing supplementary pension plans are the focus and direction for the reform and development of the pension insurance system. This article starts with the analysis of the current situation of pension insurance system operation mechanism and talks about some superficial knowledge and opinions. I. Adhering to the Combination of Social Co-ordination and Individual Account, and Realizing Personal Account Step by Step Practice has proved since 1995 that the target mode of combining social pooling with personal accounts not only embodies the principle of social mutual aid, shared risk and motivation to work diligently of