建立规范化的社会保障体系标志着一个国家的文明程度。养老金制度是社会保障体系中的重要组成部分。目前,世界上共有172个国家建立了不同形式的养老金制度。而养老金制度的核心内容是筹资与管理,本文从分析养老金性质入手,通过比较各国养老保障的情况,并结合我国的具体做法,论述了养老保险费改税的构思和相关核算管理办法。 Establishing a standardized social security system marks the degree of civilization of a country. Pension system is an important part of the social security system. At present, 172 countries in the world have established different forms of pension systems. The core content of the pension system is financing and management. Starting from the analysis of the nature of the pension, this paper discusses the conception of pension tax reform and the related accounting management methods by comparing the pension security of all countries and combining with the practice of our country.