我国养老保险制度改革在做实基本养老保险个人账户方面虽进行了诸多有益的探索,积累了不少成功的经验,但也还存在不少突出问题。本文分析了我国在做实个人账户的过程中所面临的问题。 Although China’s reform of the pension system has done a lot of useful explorations in the realization of the personal accounts of the basic old-age insurance, it has accumulated a lot of successful experiences, but there are still many prominent problems. This article analyzes the problems China faces in the process of making a personal account.