关于社会养老保险基金积累模式选择的争论很多,而且模式的选择问题历来都是焦点问题,但是建立一个能够兼顾公平与效率的养老保险模式是非常不容易的一件事。中国的社会养老保险体制的改革重点之一,就是养老保险基金的积累模式的改革。经过多年的探索实践,在原来现收现付制基础上演进而来的部分积 There are many controversies over the choice of accumulation model of social endowment insurance funds, and the issue of model selection has always been the focus of attention. However, it is a very difficult task to establish an endowment insurance model that takes fair and efficient consideration. One of the key reforms in China’s social pension insurance system is the reform of the accumulation model of pension funds. After many years of exploration and practice, based on the original pay-as-you-go evolved from the partial product