中共中央《关于建立社会主义市场经济体制若干问题的决定》中已经确定了我国社会保障制度的原则,并明确提出“城镇职工养老和医疗保险金,由单位和个人共同负担,实行社会统筹和个人帐户相结合.”“发展商业性保险业,作为社会保险的补充.”对此,保险业应该采取果断举措来加以贯彻.根据《决定》指出的改革方向,城镇职工养老保险制度改革的基本思路是:建立个人养老保险帐户,由企业单位和职工个人各按工资一定比例交纳养老保险费,记入个人帐户名下,长期积累作为职工退休养老保障.个体劳动者参加养老保险则由本人缴纳保险费.从保险业来讲,记入个人帐户的养老保险属于人身保险中的年金保险业务范围.企业交纳保险费为职工投保的属企业年金保险,个人交纳保险费为自己投保的属个人年金保险.年金保险中投保人与保险人的关系是建立在信用基础上的,它们之间的权利与义务是对等的,具有储蓄性、偿还性,谁投保的就记入谁的名下,不允许统筹、平调给他人.因为企业和个人交纳的保险费,一旦参与 The CPC Central Committee’s “Decision on Some Issues Concerning the Establishment of a Socialist Market Economic Structure” has already established the principle of our social security system and clearly states that “the urban workers’ pension and medical insurance payments shall be jointly borne by units and individuals and implemented through social pooling and individual Account combination. ”“ The development of commercial insurance, as a supplement to social insurance. ”In response, the insurance industry should take decisive steps to implement it.According to the“ decision ”pointed out the direction of reform, the basic idea of ​​the reform of urban employee pension system Is: to establish a personal pension insurance account, by the business units and individual workers pay a certain percentage of their monthly pension insurance premiums, credited to the personal account name, the long-term accumulation of retirement pension insurance for workers. Individual workers to participate in pension insurance by myself to pay insurance Fees.From the insurance industry, the pension insurance credited to personal accounts belong to the annuity insurance business in the life insurance.Enterprises pay insurance premiums for enterprise employees is an enterprise annuity insurance, individuals pay premiums for their own insurance is a personal annuity insurance The relationship between policyholders and insurers in annuity insurance is based on credit Based on the rights and obligations between them is equal, with savings, repayment, who inscribed in the name of who is not allowed to co-ordinate, flat-tune to others because businesses and individuals to pay insurance Fee, once involved