社保基金缺口已经成为影响养老保险制度良性运行的最突出问题。作为社会保障体系的重要组成部分,我国养老保险制度改革从20世纪80年代开始起步,经过十几年的努力,初步建立了“社会统筹与个人账户”相结合的部分积累式养老保险制度。多年来的实践表明,统账结合的养老保险制度为我 Social Security Fund gap has become the most prominent issue affecting the healthy operation of the pension insurance system. As an important part of the social security system, the reform of the pension system in our country started from the 1980s. After more than 10 years of hard work, it has initially established a partial accumulated pension system combining “social pooling with personal accounts” . Practice over the years shows that the system of combining old-age insurance with public account has been me