2005年12月,《国务院关于完善企业职工基本养老保险制度的决定》发布实施。在我看来,这个《决定》中涉及养老保险制度设计方面的核心规则有四项:一是扩大覆盖范围,二是做实个人账户,三是改革计发办法,四是建立调整机制。这些规则指出了下一步中国养老保险改革的基本方向,同时其 In December 2005, the “Decision of the State Council on Improving the Basic Endowment Insurance System for Enterprise Employees” was promulgated and implemented. In my opinion, there are four core rules governing the design of the pension insurance system in this Decision: one is to expand coverage, the other is to make personal accounts, the third is to reform measures and the fourth is to set up an adjustment mechanism. These rules point out the basic direction of the next step of China’s pension insurance reform, at the same time