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个人账户空账问题一直是我国养老保险制度实施的瓶颈,它的存在可能危及将来养老基金的收支平衡,进而从根本上动摇现行养老保险制度的财务基础。因此,中国社保改革只有做实个人账户。早在2001年7月,辽宁省就开始了以做实个人账户为特征的社保改革试点。经过两年多的试点,辽宁省做实个人账户73亿元。受此激励,明年社保改革的试点将从辽宁扩大到黑龙江和吉林两省。
The problem of empty account of personal accounts has always been the bottleneck of the implementation of the pension insurance system in our country. Its existence may endanger the balance of payments of pension funds in the future, and then fundamentally shake the financial basis of the current pension insurance system. Therefore, China’s social security reform is only a solid personal account. As early as July 2001, Liaoning Province started a social security reform pilot characterized by a factual personal account. After more than two years of pilot projects, Liaoning Province has made a real personal account of 7.3 billion yuan. Inspired by this, the pilot of social security reform next year will expand from Liaoning to Heilongjiang and Jilin provinces.