针对中国确立社会统筹与个人账户相结合基本养老保险制度的背景和过程,分析个人账户制度的利弊得失,结合中国传统与现实,对个人账户制度的发展前景和趋势进行展望。 In view of the background and process of setting up the basic old-age insurance system of social pooling and personal accounts in China, this paper analyzes the pros and cons of personal account system, and combines the Chinese tradition with the reality to forecast the prospects and trends of personal account system development.