一、引言中国社会养老保险制度改革与中国经济体制转轨进程紧密相连。养老保险制度转轨过程中,由于国有企业性质、就业工资制度以及养老权益积累方式等在经济体制转轨前后的变化,产生了养老保险制度从与计划经济相适应的企业保障模式向与市 I. Introduction The reform of the social pension insurance system in China is closely linked with the transition of China’s economic system. Due to the nature of state-owned enterprises, the wage system of employment and the accumulation of pension rights and other changes in the transition of the economic system during the transition period of the pension insurance system, the pension insurance system has been transformed from the enterprise security mode compatible with the planned economy to the city