养老保险个人账户是职工退休后享受养老保险待遇的依据和保证。在社会保障体系日益健全的今天,推行养老保险个人账户“实名制”,也是依法保障职工权益的要求,本文就此谈点个人看法。一、养老保险个人账户构成及运作方式目前,我国基本养老保险制度采取的是“统账结合” Pension insurance personal accounts are the basis and guarantee for employees to enjoy the pension insurance after retirement. In today’s increasingly sound social security system, the implementation of the “real-name system” of personal accounts of pension insurance is also a requirement of safeguarding the rights and interests of workers in accordance with the law. This article talks about personal opinions. First, the composition and mode of operation of individual accounts of pension insurance At present, China’s basic pension insurance system adopted is “unified”