【摘要】 我国目前社会养老保险是以个人＋集体，财政不支持为基金来源模式。这种基金模式有其存在的合理性和必要性。根据我国目前社会养老保险基金负担状况和成熟的社会养老保险的特点，我国社会养老保险基金的来源的目标模式应为：（１）适当提高个人缴费的比例，最终可提至１０％；（２）扩大社会养老保险承保面，将合资、个体、私有企业职工以及行政事业单位职工纳入社会养老保险范围；（３）财政必须负担社会养老保险。我国社会养老保险基金来源的最终模式是个人＋集体＋政府。财政介入社会养老保险应该分阶段进行更多还原

【Abstract】 The current pattern of the sources of the insurance funds for the aged is composed of the individual person and the collective without any aid from the public finance. Such a pattern bears its reason and necessity. According to the present difficult situation and its characteristics of the insurance funds for the aged, Chinese future pattern of such funds should be as follows: (1)Raise the proportion of individual’s pay at a moderate degree; (2)Enlarge the insurance coverage actively; (3)Public finance must bear part of the expense .Therefore, the final pattern of the source of the insurance funds for the aged should be from the individual, the collective and the government. Public finance should get involved at different phase.更多还原