目前我国社会保障制度的改革正在深入,但遇到许多问题和矛盾,其中有些还比较突出和尖锐。这些矛盾和问题集中反映在两个方面:一是在旧体制向新体制过渡的过程中,大量旧体制遗留的问题难以处理;二是今后要建立一个什么样的新制度,即选择一个什么样的制度模式。解决这些问题的核心是,能否为社会保障合理地筹集到足够的资金,并管好和用好这些资金。 At present, the reform of China’s social security system is going deep, but many problems and contradictions have been encountered, some of which are still outstanding and sharp. These contradictions and problems are mainly reflected in two aspects. First, during the transition from the old system to the new one, the problems left over by a large number of old systems are hard to deal with. Secondly, what kind of new system should be established in the future? Which one should be chosen? System model. The core of solving these problems is whether social security can adequately raise enough funds and manage and make good use of these funds.