指出我国养老保险个人账户“空账”运行的现状,总结了近年来我国政府已经采取的和尚在论证阶段的解决养老保险改革成本的具体做法,并对其效果或可行性作了简要分析。归纳了“辽宁试点”的成绩及存在的问题。提出了解决转型成本、实现个人账户“实账”运行的具体思路。 Pointed out the current situation of China ’s pension insurance personal account “empty account ” operation, summed up in recent years our government has taken the monk demonstration stage to solve the specific practice of pension insurance reform costs, and its effectiveness or feasibility of a brief analysis . Summarized “Liaoning pilot ” achievements and problems. Proposed to solve the restructuring costs, to achieve individual accounts “real account ” run the specific ideas.