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我国目前的社会养老保险体制,概括地讲,就是在制度上基本统一,在管理上分级治之。这种管理分级不是系统内部自上而下的分级,而是以政府系统行政管理分级为基准和依托的。这样一来,从县(市)一级到地(市)一级,再到省一级,就形成了数量极多且大小不等的、以行政区划为分界的养老保险“统筹范围”。在一个“统筹范围”内,养老保险基金收支平
At present, the social pension insurance system in our country basically means that it is basically unified in system and graded in management. This management level is not within the system classification from top to bottom, but the government system based on the classification of administrative management and relying on. As a result, from the county (city) level to the prefectural (city) level, to the provincial level, the formation of a large number and size range of the administrative divisions as the boundary of pension insurance “co-ordination range ”. In a “co-ordination range ”, the pension fund income and expenditure flat