【摘要】 探讨当存在社会收入不平等的情况下，如何通过社会保险账户资产配置同时实现资源最优分配和提升社会公平性的目标。研究发现，利用国债置换个人账户空账既可以保留现收现付的属性，降低转型成本，也能够提高代际再分配效率，实现经济的动态有效。而社会统筹账户在养老保险制度中扮演了重要的代内再分配功能，提高统筹账户缴费率有助于缩小收入差距，增进社会公平，并在一定程度上加强我国社会保险体系在推进共同富裕过程中发挥的作用。更多还原

【Abstract】 To explore how to achieve the goals of optimal resource allocation and enhancing social equity through social insurance account asset allocation when social income inequality exists. Replacing the pension empty accounts with national debt can retain its pay-as-you-go characteristics. Moreover, this can reduce transition costs, enhance intergenerational redistribution, and achieve economic dynamic efficiency. The social insurance account plays an intragenerational redistribution role in the pension system. Raising the payment rate for the social account will help narrow the income gap and enhance social equity. This also strengthens the function of our social insurance system in promoting common prosperity.更多还原