我国养老保险制度改革起步于20世纪80年代初期,实行的是现收现付的统筹模式。随着统筹基金和个人账户相结合制度的确立,基金筹集模式也由现收现付制转向实行部分积累制,特别是基本养老保险个人账户做实工作逐步推开,养老保险历史欠账等问题逐渐显现,收付实现制基金核算 China’s pension system reform started in the early 1980s, the implementation of the overall pay-as-you-go model. With the establishment of an integrated fund and individual account system, the fund-raising model has shifted from the pay-as-you-go system to the implementation of partial accruals. In particular, the basic old-age insurance personal accounts have been gradually opened up and the history of old-age insurance has been in arrears Gradually appear, cash receipts and payments to achieve system accounting