在市场经济体制下，企业只是一个经营主体，不再是一个主揽一切的社会机构，失业和退休的职工将逐渐与企业脱离关系。作为基本保障，企业必须参加统一的养老、医疗、失业等社会保险，以维持职工的基本权益，保证社会的稳定。但社会保障中的职工养老保险在实施中还存在不少现实 Under the market economy system, the enterprise is only a main body of operation. It is no longer a social institution that takes all aspects into account. Unemployed and retired workers are gradually separated from the enterprise. As a basic guarantee, enterprises must participate in unified social insurance such as old-age pension, medical treatment and unemployment so as to maintain their basic rights and interests and ensure social stability. However, in the implementation of social security in the pension insurance system, there are still many realities