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1986年我国养老保险制度开始改革,先后出台了若干文件,对养老保险制度进行不断完善。1997年国务院发布的《国务院关于建立统一的企业职工基本养老保险制度的决定》,确定了社会统筹与个人账户相结合的养老保险模式。即通过个人账户使职工个人承担一部分积累养老保险金的责任,这是从我国经济社会发展实际出发,借鉴国际社会保障变革潮流做出的重大决策,具有前瞻性和创新性。
In 1986, China’s pension insurance system began to reform, has issued a number of documents to continuously improve the pension insurance system. The Decision of the State Council on Establishing a Unified System of Basic Endowment Insurance for Workers and Employees of Enterprises issued by the State Council in 1997 set the mode of endowment insurance which combines social pooling with individual accounts. That is to say, individual employees should bear part of the responsibility of accumulating pension insurance through individual accounts. This is a forward-looking and innovative decision based on the actual economic and social development in our country and the major policy decisions made by the international social security reform trend.