财政统一管理社会保障基金的认识与实践□杨再明王烈森我国改革开放以来，随着社会主义市场经济体制的确立和企业改革的不断深入，加快了养老、失业和医疗等保险制度改革，初步形成了社会保险、社会救济、社会福利和社会互助、个人储蓄积累保险相结合的多层次的社会保障制... Since the reform and opening up in our country, along with the establishment of the socialist market economic system and the deepening of enterprise reform, the reform of the pension system such as pension, unemployment and medical care has been accelerated Formed a multi-level social security system combining social insurance, social relief, social welfare and social assistance, and personal savings and accumulated insurance ...