中共中央十四届三中全会《关于建立社会主义市场经济体制若干问题的决定》为社会保障规定了三项原则：第一，建立多层次的社会保障体系；第二，城镇职工养老和医疗保险金由单位和个人共同负担，实行社会统筹和个人账户相结合；第三，社会保障行政管理和社会保险基金经营要分开 The Decision of the Third Plenary Session of the 14th Central Committee of the Communist Party of China on Several Issues Concerning the Establishment of a Socialist Market Economic System stipulates three principles for social security: first, setting up a multi-level social security system; secondly, urban workers’ pension and medical insurance Gold is borne by both the unit and the individual, implementing a combination of social pooling and individual accounts. Third, social security administration and social insurance fund management should be separated