企业职工养老保险基金是政府以信誉担保，由政府承担最终支付责任，根据国家法律、法规向企业和个人强制征收的基金。我国的社会养老保险制度改革从１９８４年起步，通过１０多年的改革实践，基本形成了社会统筹与个人帐户相结合的模式。为深化改革，维护稳定，促进社会保... Enterprise workers’ pension insurance fund is the government guarantees by credit, the government assumes the ultimate responsibility to pay, in accordance with national laws and regulations mandatory collection of funds to businesses and individuals. The reform of social pension insurance system in our country started from 1984. After more than 10 years of reform and practice, a pattern of integrating social pooling with individual accounts has been basically formed. To deepen the reform, maintain stability and promote social security ...