我国养老保险制度中“空帐”问题的原因与对策思考

我国养老保险改革已进入了实质性阶段．在改革过程中，必然会碰到一些亟待解决的问题，其核心是“空帐”问题．在对个人帐户“空帐”问题的原因与对策进行分析基础上，指出我国目前制定实施的社会统筹与个人帐户相结合的办法，兼顾了效率与公平，具有鲜明的特色。

THOUGHTS ON THE EMPTY-BILL PROBLEM IN THEENDOWMENT INSURANCE SYSTEM IN CHINA AND ITSSOLUTION

In the course of the clldo'v.1llcnt illsuriulcc syslctll rot\)rnl ill China, one of the pressing problcnls isempty-bill. Tills article explores tile causes of' this problclll ald puts sonic proPOsals for its solution. It argues thatthe comblnatloll of social ovcril]] plillltng alld pnvatc accoulll, tvillcll is 11ow put inn) practice 111 China, is a uniqueway to keep the balallce of ct'liClellcy and Justice.