从八十年代中期开始,我国对传统的养老保险制度进行了改革,九十年代中期确立了目前的社会统筹与个人账户相结合的基本养老保险模式。但在实践中,仍然遇到了一些亟待解决的问题,主要表现在以下几方面:首先是扩大养老保险覆盖面难的问题。我国各地区、各行业养老保险制度不统一所造成的缴费率和支付水平上的差异,使得企 Since the mid-1980s, our country has reformed the traditional pension insurance system. In the mid-1990s, we established the current mode of basic old-age insurance that combines social pooling with personal accounts. However, in practice, we still encounter some problems to be solved, mainly in the following aspects: The first is to expand the coverage of pension insurance problems. The differences in payment rates and payment levels caused by the non-uniform pension insurance system in all regions and sectors of our country make the enterprises