社会保障是目前全人类面临的共同课题 ,也是现阶段人们普遍关注的热点、焦点和难点问题。多年来 ,党和政府非常重视广大劳动者的基本权益和社会保障 ,各地在这方面也作出了不懈努力 ,保障了社会的稳定和国有企业改革的顺利进行。但由于我国目前正处于由计划经济向市场经济转轨 At present, social security is a common issue facing all mankind and also a hot spot, a focus and a difficult issue that people generally pay attention to at this stage. Over the years, the party and the government have attached great importance to the basic rights and social security of the vast numbers of laborers. All localities have also made unremitting efforts in this regard and ensured the stability of the society and the smooth progress of the state-owned enterprise reform. However, due to our country’s transition from a planned economy to a market economy