养老保险是实现全体中国人民老有所养的最重要制度安排。此前,城镇职工和农村居民已经有了制度安排,今年下半年开始试点的城镇居民养老保险制度,标志着我国养老保险城乡全覆盖的制度体系最终形成,全体国民都纳入了社会养老保障体系。同时,也要清醒地认识到,改革已渐进“深水 Endowment insurance is the most important institutional arrangement for realizing the common support of the entire Chinese people. Earlier, urban workers and rural residents already had institutional arrangements. The pilot scheme of urban residents’ pension insurance, which started in the second half of this year, marked the final formation of a system of full coverage of urban and rural pension insurance in our country. All the Chinese people were included in the social pension insurance system. At the same time, we must also clearly understand that the reform has gradually gone ”deep water."