建立健全职工基本养老保险个人账户管理制度,是贯彻中央关于我国养老保险制度实行社会统筹与个人账户相结合的方针,体现保险制度公平与效率相结合、权利与义务相对应原则的客观要求。但是目前机关事业单位的养老保险至今还没有为参 Establishing a sound personal account management system for employees’ basic old-age insurance is an objective requirement of implementing the principle of combining social pooling with individual accounts in implementing the pension insurance system in our country and embodying the principle of fairness and efficiency in the insurance system and the corresponding rights and obligations. However, at present, there is no reference to the old-age insurance of government institutions and public institutions