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民政部于1992年出台的《县级农村社会养老保险基本方案(试行)》(以下简称《方案》),提出了农村社会保险由个人、集体、国家三方共同付费与城镇社会养老保险基本相同的制度设计思路,确定了由社会统筹解决农村养老问题的改革方向。该方案于1994年在一些农村经济发达和比较发达地区开始试点。其主要做法是以县为单位,根据农民自愿原则,在政府组织引导下,从农村和农民的实际出发,建立养老保险基金。基金以农民个人
The Basic Plan for Pensions of County-level Rural Social Endowment (Trial) (introduced in 1992) by the Ministry of Civil Affairs put forward that rural social insurance should be paid by the individuals, collectives and the state together with the urban social endowment insurance basically in the same way System design ideas, identified by the community co-ordinate to solve the problem of rural pension reform. The program in 1994 in some rural economically developed and more developed areas pilot. The main approach is to set up an endowment insurance fund based on the county as a unit, according to the voluntary principle of farmers, under the guidance of government organizations, and from the reality of rural areas and peasants. Fund to individual farmers