一、个人账户收益率与基金收支不平衡风险当前不少学者认为,由于我国基本养老保险个人账户实行的是完全积累制,因此具有自我平衡的功能,个人账户的收益率多少不会影响其收支平衡。其实不然,由于我国当前设定的基本养老保险目标 First, the individual account returns and the imbalance of fund receipts and expenditures The current number of scholars believe that, as China’s basic pension insurance personal account is the implementation of a fully accumulated system, it has a self-balancing function, the individual account of the rate of return will not affect how much break even. In actual fact, due to our current basic pension insurance set goals