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养老保险制度自从建立以来,就在不断地经历调整和演变。无论养老保险的具体制度如何设计,最重要的就是对养老保险参与各方的责任划分。本文旨在社会共同责任本位思想的指导下,对我国现行的养老保险制度进行剖析,在此基础上提出了整合现有资源、理清各方在养老保险体系三个层次中相应责任的主张。
Since its establishment, the pension insurance system has undergone constant adjustment and evolution. No matter how the specific system of pension insurance is designed, the most important one is the responsibility division of all parties involved in pension insurance. Under the guidance of the idea of social common responsibility, this paper analyzes the current pension insurance system in our country, and on the basis, puts forward the idea of integrating existing resources and clarifying the corresponding responsibilities of all parties in the three levels of the pension insurance system.