第一阶段:社会保障财政支撑能力培育时期考虑到在社会保障体系建设初期,我国财政支付型社会保障的三元条块分割特征显著,而提高或降低财政支付型社会保障水平的边际收益率相对较低;另外,长期形成的社会保障历史遗留、市场经济体制不完善和财政能力制约导致的社会保障资金来源不足等都决定了这一阶段的改革重点应放在社会保障 The first stage: the period of fostering financial support ability of social security Taking into account the social security system in the early stages of China’s fiscal-type social security ternary division of the characteristics of significant, and to improve or reduce the level of financial-type social security marginal rate of return relative Lower; In addition, the long-term legacy of social security legacy, imperfect market economy system and financial constraints caused by inadequate sources of social security funding determines that the reform stage should focus on social security