在市场经济和法制社会中,企业关闭、破产是司空见惯的事。目前、企业要通过破产顺利退出市场,就需要有切实可行的破产预案,其中,切实保障企业职工和离退休人员的合法权益是重要的一环。经过近两年参与多家企业破产消算工作的实践,笔者认为,其间的养老保险工作应该注意以下几个方面: 一、参与破产预案的研究,保证养老保险工作的主动性 In a market economy and a society ruled by law, the closure and bankruptcy of enterprises are commonplace. At present, enterprises need to have a viable bankruptcy plan if they want to exit the market smoothly through bankruptcy. Among them, the effective protection of the legitimate rights and interests of employees and retirees is an important part. After nearly two years involved in the practice of bankruptcy and abatement of a number of enterprises, the author believes that during the pension insurance work should pay attention to the following aspects: First, participate in the study of bankruptcy plan to ensure the initiative of the pension insurance work