随着人口老龄化日益加剧,我国养老保障账户的缺口成了人们普遍关注的问题。有报道说,2013年全国养老金缺口将达到18.3万亿元;也有报道说,2010年底,基本养老保险基金累计结存为1.5 3万亿元,2011年末,结存1.94万亿元。众说纷纭,莫衷一是。个人账户的缺口是历年以来社会统筹账户用掉的个人账户资金的加总我国养老保障有两个账户,社会统筹和个人积累。两 With the increasing aging of the population, the gap in China’s pension insurance accounts has become a common concern. It is reported that in 2013 the national pension gap will reach 18.3 trillion yuan; it has also been reported that the end of 2010, the basic endowment insurance fund accumulated balance of 1.53 trillion yuan, the end of 2011, the balance of 1.94 trillion yuan. Different opinions, incomprehensible. Personal account gap is over the years since the social pooling account used personal account funds summed up China’s old-age security has two accounts, social pooling and individual accumulation. Two