解决养老金历史欠账问题是完善我国养老保险制度最关键的问题。要及时有效地解决养老金历史欠账问题,笔者认为,应根据我国的实际情况,同时采取几种措施:发行永久性公债、置换部分国有资产存量、调整养老保险待遇水平、确保养老基金增值等。通过转化一块,解决一块。压缩一块,弥补一块的综合方法,将庞大的养老金历史欠账化解。 To solve the problem of the history of the pension debts is to improve the most critical issue of China’s pension insurance system. In order to timely and effectively solve the problem of old-age pension debts, the author believes that according to the actual situation in our country, several measures should be taken at the same time: issuance of permanent public bonds, replacement of part of state-owned assets, adjustment of the level of pension insurance, and ensuring of pension fund appreciation . Solve one by transforming one. Compression one, make up a comprehensive approach to the huge pension debts to resolve.