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养老负担是社会保障制度的核心问题之一。养老负担的分配应遵循对称性原则，但在实际中普遍存在着非对称养老负担问题。收入分配制度的变化是产生非对称养老负担最主要的原因。在我国，非对称养老负担产生的根源是各项收入分配制度的改革不配套，解决这一问题的基本途径是：设立中央对地方的旨在均衡各地“受益外溢”的养老专项补助。
Pension burden is one of the core issues in the social security system. The distribution of pension burden should follow the principle of symmetry, but in practice there is a widespread problem of the burden of asymmetrical pension. The change of income distribution system is the most important reason for the asymmetric pension burden. In our country, the root cause of the asymmetrical pension burden is that the reform of the income distribution system is not complete. The basic solution to this problem is to set up a special subsidy for the elderly that aims to balance the “spillover benefit” from the central government to the local governments.