【摘要】 城镇基本养老保险制度健康发展的关键问题是有保证系统收支平衡的养老基金 ,但是在目前养老保险制度改革中 ,国家对计划体制下工作过的职工的养老债务 ,以及高工资替代率、低退休年龄、狭窄的养老保障面、高额的企业欠缴费等等都形成了保险基金的巨大缺口。要维护养老基金的收支平衡 ,首先要用国有资产补偿养老债务 ,其次降低工资替代率 ,逐渐提高退休年龄 ,保证养老保险制度改革的成功更多还原

【Abstract】 It is the key that the elderly pension fund was assured the systemic balance of income and expenses to the town’s basic endowment insurance, but in the reform of the endowment insurance system at present, it formed the gap of insurance fund to the employee’s the elderly pension debt, the high wages replacing rate, the lower retiring age, the narrow provide for the aged security side and the high arrearages of industry. These employees have worked in the program system, To maintain the balance of income and expenses in the elderly pension fund, firstly, use national asset to expiate the elderly pension debt, secondly, reduce the wages replacing rate, improve the retired ages gradually, assure the reform of system of the endowment insurance to success.更多还原