“统账结合”的养老保险制度在我国已经运行十几年时间，存在代际不公平、个人账户空账运行以及老龄化背景下财务不可持续等问题，本文试图通过分析世界养老保险改革的演进过程中积累的经验，为我国养老保险改革提出相应的建议。%Pension system of “the combination of overall social planning and individual account”in our country has been running over ten years, there are some problems such as intergenerational unfairness、personal accounts、aging problem and unsustainable financial problems. This paper attempts to analyze the evolution of the world pension reform and derive some recommendations from experience for pension reform in our country.
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