在计划经济下,利润全交,开支靠拨款,可以保证人们退休后的基本生活,但不利于经济发展。在税制改革后,退休养老制度的改革势在必行。现在,我们看一些发达国家的退休保障制度,其有一利必有一弊。如何趋利避弊,如何使养老金发挥作用,又不会出现崩溃,是很值得我们研究的。这是一个关系社会运行、经济发展质量的大问题。 Under the planned economy, where profits are fully paid and expenditures are allocated by funding, people’s basic livelihood after retirement can be guaranteed but not conducive to economic development. After the tax reform, reform of retirement pension system is imperative. Now, let us look at some of the retirement protection systems in developed countries. There are advantages and disadvantages to one. How to profit and avoid fraud, how to make the pension work, but also does not collapse, it is worth our study. This is a major issue concerning the operation of the society and the quality of economic development.