一、中国养老保险制度的主要内容我国改革之前,城镇所对应的社会保障制度是国家保障型的。随着市场经济体制的建立和财政体制改革的深入,政府确定了“建立多层次社会保障制度”的目标。在养老方面,1997年制定全国统一的城镇企业职工的养老保险制度,采用了社会统筹基金与个人账户相结合的部分积累模式。 First, the main content of China’s pension insurance system Before the reform in our country, the corresponding social security system in cities and towns was a national guarantee type. With the establishment of the market economy system and the deepening of the reform of the financial system, the government has set the goal of “establishing a multi-level social security system.” In terms of pension, in 1997, a unified national pension insurance system for urban enterprise employees was adopted, which adopted a partial accumulation mode of combining social pool funds with individual accounts.