养老保险个人账户缴费制度一直是我国养老保险制度改革的重点,改革虽取得了很大成效但也存在诸多问题。文章从妥善处理国家、企业、个人的利益,效率优先兼顾公平和促进经济增长的角度出发,探讨了进一步完善养老金个人账户缴费制度的措施。主张考虑参保者的实际家庭负担,以家庭人均收入代替职工年收入作为缴费基数;从边际消费递减律和个人生命周期的消费和收入曲线论证了采用分级累进缴费率对提高参保者的生活质量和促进经济增长的优越性;最后从发挥再分配的公平性出发提出改革用人单位缴费的措施。 Pension system of individual account payment has always been the focus of China’s pension system reform, although the reform has achieved great success, but there are also many problems. From the perspective of properly handling the interests of the state, enterprises and individuals, giving priority to fairness and promoting economic growth, the article discusses measures to further improve the system of payment of pension personal accounts. Advocated to consider the actual family burden of the insured, taking the per capita income of the family instead of the annual income of workers as the payment base. The consumption and income curves of diminishing marginal consumption and individual life cycle demonstrate that using the progressive payment rate to improve the life of the insured Quality and promotion of economic growth; Finally, from the perspective of giving full play to the fairness of redistribution, it proposes measures to reform the employer’s contribution.