论养老基金平衡机制--基于辽宁试点模式对养老基金平衡的透视

我国处于转轨中的养老模式面临着人口老龄化和转轨成本的双重压力，为此，2001年7月开始在辽宁省进行社保改革试点。本将以试点模式为研究起点，并将养老基金平衡剖析为两个收支平衡：一是横向平衡，二是纵向平衡。就横向平衡而言，笔认为难关的突破在于强化政府的社会保险责任，而纵向平衡的难关在于基金收益率。为此，本提出一些拓展性的社保改革思路，并认为在此基础之上养老基金的平衡是可以实现的。

On Balance Mechanism of Pension Funds

The pension plan what is reforming faces the pressure of the cost of reformation and the increase of the old in china, so we begin to reform the social insurance in Liaoning province in 2001 .The paper will discuss from the model of Liaoning. Additionally, it divides the balance of pension funds into two parts what are the vertical balance and the horizontal balance. The crisis of the former is how to strengthens the responsibility of nation .the crisis of the later is the return of pension funds. Hence, the paper give some strategic ideas of the social insurance reformation, if we put these ideas into practice, the balance of pension funds can be achieved.