记者:“基础养老金现收现付”加“个人账户完全积累”的部分积累制,是我国基本养老保险制度设计的基本特征。其目的在于适当建立起个人养老金预先积累机制,以减轻未来人口老龄化对养老基金的压力。但是在新的养老保险制度的实际运行过程中,大量个人账户资金被用于当前养老金的支付,导致了个人账户的“空账”运行。由此引发了个人账户应是“实账”还是“虚账”的学术争论和政策探讨。主张“实账”的人认为,“空账”运行不仅有悖于制度设计的初衷,而且对养老基金的未来给付能力和长期平衡能力造成了损害。持相反见解的人认为,从现收现付制走向部分积累制,不过是把政府的养老金风险 Reporter: The basic accumulation of the basic pension insurance system design in our country is the partial accumulation system of “the basic pension pay-as-you-go” plus “the complete accumulation of personal accounts.” Its purpose is to properly establish a mechanism for the advance accumulation of individual pensions so as to reduce the pressure on the pension funds from the aging population in the future. However, during the actual operation of the new pension insurance system, a large amount of personal account funds were used for the payment of current pensions, resulting in the “empty” operation of individual accounts. Which led to the personal account should be “real account ” or “virtual account ” academic debate and policy discussion. Those who advocate “real account ” think that “empty account ” operation not only runs counter to the original intention of the system design, but also damages the pension fund’s future ability to pay and long-term balance. Those who hold the opposite view believe that moving from the pay-as-you-go system to a partial accumulation system simply puts the government’s pension risk