人口城市化与人口老龄化是影响我国养老保险制度改革的两个主要的人口因素。迄今为止我国企业职工基本养老保险制度的改革主要是通过建立和完善社会统筹和个人账户相结合的养老保险体系,应对老龄化的挑战。新《决定》针对统账结合模式在实践中出现的问题提出了一系列的改革措施 Population Urbanization and Population Aging are the two main demographic factors that affect the reform of China’s pension insurance system. So far, the reform of the basic old-age insurance system for the employees of enterprises in our country has mainly tackled the challenge of aging through the establishment and improvement of an endowment insurance system that combines social pooling with individual accounts. The new “Decision” put forward a series of reform measures in light of the problems that emerged in the practice of the combination of unified account and public account