我国养老保险“空账”数额巨大,提前退休政策对其有着重要的影响。本文从个人、企业、政府三个角度分析了这一政策被广泛实行的原因,并深入剖析了提前退休政策在资金、赡养率等方面对养老保险“空账”的负作用,最后从制度和监督角度作了一定的思考。 China’s pension insurance “vacancy ” a huge amount of early retirement policy has an important impact on them. This article analyzes the reason why this policy is widely practiced from the perspectives of individuals, enterprises and the government, and deeply analyzes the negative effect of the early retirement policy on the pension and the “Empty Account” in terms of capital and dependency rate. Finally, from System and supervision point of view made some thinking.