养老金也称退休金、退休费,是一种最主要的养老保险待遇。20世纪90年代初,我国养老金制度启动改革,引入个人缴费。此后,改革不断深入,建立社会统筹和个人账户相结合的筹资模式,扩大制度覆盖面,逐步降低养老金替代率,建立非职工群体的社会养老体系等等。历时 Pension also known as pensions, retirement expenses, is one of the most important pension insurance benefits. In the early 1990s, China’s pension system started its reform and introduced personal contributions. Since then, the reform has been deepened, establishing a financing model combining social pooling with individual accounts, expanding system coverage, gradually reducing pension replacement rates, and establishing a social pension system for non-employee groups. Duration