我国从上世纪90年代起进行了基本养老保险由单一社会统筹向社会统筹和个人账户相结合制度的改革,相应的养老保险基金筹集也由现收现付制转变为“以支定收,略有结余,留有部分积累”的部分积累制,通过个人账户实行部分积累。但是由于新旧制度转轨,养 Since the 90s of last century, our country has carried out the reform of the basic old-age insurance from a single social pooling to a combination of social pooling and personal accounts. The corresponding pension fund raising has also been transformed from a pay-as-you-go system into a “ A slight surplus, with partial accumulation, ”partially accumulated system, through the accumulation of personal accounts. However, due to the transition of old and new systems, raise