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美国的养老保险体系是由国家通过税收筹资的基本养老基金、企业建立的以401(k)计划和个人退休帐户(IRAs)为主的职业养老金计划以及相当完善的商业养老保险共同构成的三支柱式养老保险体系.通过具体分析美国国家基本养老和企业职业养老基金的构成、收入来源、支出水平以及可持续能力,说明美国养老保险体系是一个制度完善、可持续能力较强的养老保险范例,值得我国借鉴.“,”US pension system is a three-pillar pension insurance system,which consists of basic pension funds supported by the state tax financing,occupational pension plans established by enterprises such as 401 (k) plans and IRAs (individual retirement accounts),and very comprehensive commercial pension insurance.This paper analyzes the structure,revenue sources,expenditure levels and sustainability of the US national basic pension and occupational pension funds.The conclusion shows that US pension system is a good example with sound system construction and strong sustainability worth learning for china.