要实现我国养老保险的可持续发展,首先要解决好转轨成本问题,实现个人账户的“实账”运行。分析目前我国政府化解转轨成本的做法及政策效果,从主客观两方面探讨我国转轨成本恶化的原因,提出化解转轨成本、实现个人账户“实账”运行的一些建议。 To achieve the sustainable development of China’s pension insurance, we must first solve the problem of transition costs and realize the “real account” operation of individual accounts. Analysis of the current government to resolve the transition costs and the effectiveness of policies, from both subjective and objective aspects of China’s transition costs deteriorated, put forward to resolve the transition costs, to achieve personal account “real account” run some suggestions.