【摘要】 中国工业化进程十分漫长，社会经济二元性结构长期存在，这决定了中国养老金制度的二元性：在城市和农村不得不实行不同的养老金制度。但是，工业化过程本身就伴随着大规模的农业劳动力、农村人口向工业和城市转移，这又要求城市养老金制度与农村养老金制度具有一定的融合性，否则会阻碍劳动力流动，影响工业化进程。以基金制为主体的养老金制度无疑具有良好的融合性。人口老龄化又促使养老金制度由现收现付制向基金制转轨。转轨中的隐性养老金债务困扰着中国养老金制度的发展，但作为社会主义国家，在理论上又不可能将隐性债务转嫁给企业和个人，中国养老金制度必须得到政府转让国有资产、财政投入等方式的支持；另一方面，为体现公平，实现再分配功能，又必须保留部分现收现付制度。中国是一个发展中国家，只能用中等的资源去应付发达国家才面临的老龄化危机和养老金制度转轨。国家基本养老保险制度只可能提供与其生产力水平相适应的基本保障，多层次的养老体系的建立十分必要。建议建立5层次7支柱二元性的养老金制度，以便在中国形成社会、政府、家庭、个人共同解决养老问题的格局。更多还原

【Abstract】 The large－scale transfer of agricultural labor force and rural population to industries and cities in the process of industrialization requires somewhat of merge of the two institutions． Otherwise labor flow and industrialization process will be blocked．The aging of population prompts the old－age pension institution to transfer from the institution of receiving for immediate payments to the fund institution． The hidden old－age pension debts in the transfer impede the development of China’s old－age pension institutions． Theoretically however as a socialist country China cannot shift the hidden debts on to enterprises and individuals． China’s old－age pension institution should receive the government’s support in such ways as the transfer of state－owned assets and fiscal inputs by the government． On the other hand part of the institution of receiving for immediate payments has to be maintained in order to achieve equitableness and redistribution of national income． As the basic national old－age insurance institution can only provide basic safeguards suiting China’s economic strength therefore it is highly necessary that a multi－leveled old－age insurance system be established．更多还原