【摘要】 伴随着人口老龄化程度的提高 ,改革我国城镇职工的养老保险制度以迎接人口老龄化高峰期的到来 ,已成为当前亟待解决的问题。要实现养老保险的可持续发展 ,就必须重构养老基金筹集模式 ,变部分积累制为完全基金制 ,降低基本养老金替代率 ,实现个人帐户“实帐化”,逐步提高退休年龄 ,并要加强法制建设 ,确保养老保险制度有法可依更多还原

【Abstract】 With improving of population aging degree, to reform our town endowment insurance is urgent. To realize endowment insurance sustainable development, we must reconstruct raising pattern of supporting fund, change part-saving system to entire fund system, reduce basic supporting fund substituting rate, realize personal account in "true account", increase retiring age and improve legal system building to ensure that endowment insurance depends on law.更多还原