２０世纪８０年代中朝开始构建的中国现代社会保险制度，经过一系列由点及面、由近及远的渐进式过程，虽然已初具规模，但目前的发展态势不容乐观。资金不足是社会保险发展的最大障碍，严重者甚至会导致社会保险制度的崩溃。据统计，我国养老保险当期收支缺口逐年扩大，１９９ The Chinese modern social insurance system started to be constructed by China and North Korea in the 1980s has not yet been optimistic through a series of gradual process from point to face to near and far. Although it has begun to take shape, the present state of development is not optimistic. Lack of funds is the biggest obstacle to the development of social insurance, and even serious cases can lead to the collapse of the social insurance system. According to statistics, the current income and expenditure gap of pension insurance in our country has been expanding year by year, 199