养老保险基金是国民所得的延期支付。在我国实行计划经济的年代,这部分“专项基金”被以利润等形式全部转化为国有资产,因此,我们可以认定,这是当前改革和完善社会保险制度政府应当返原的代价——国家财力应予承担的历史成本。 Endowment insurance funds are deferred payment of national income. In the era of implementing planned economy in our country, this part of the “special fund” was all transformed into state-owned assets in the form of profits. Therefore, we can conclude that this is the price that the current government should reform and improve the social insurance system - The historical cost to be borne by state finance.