20世纪90 年代以来,经过十几年的 努力,中国的社会保障体系已经 奠定了一个基本完整的框架。特别是自2001年以来,东北三省率先开展了基本养老保险社会统筹和个人账户分开并做实个人账户的试点;2004年,劳动和社会保障部等部门又相继下发了《企业年金基金管理试行办法》等一系 Since the 1990s, after more than a decade of efforts, China's social security system has laid a basically complete framework. In particular, since 2001, the three northeastern provinces took the lead in piloting the social pooling of basic old-age insurance and the separation of individual accounts and implementing individual accounts. In 2004, the Ministry of Labor and Social Security and other departments also successively issued the “Trial Management of Enterprise Annuity Funds Approach ”and a series