现行的社会养老保险制度的基本养老保险费用实行社会统筹和个人帐户相结合的原则,具有代际转移支付的性质。由于旧制度下社会保险债务巨大没有得到解决,通过“代际转移方式”逐步消化债务亦不现实。因此,在现行社会养老保险制度运行中,在职职工个人帐户基金就被直接用于发放退休金,仍收不抵支,费率被一再提高。这样使新制度在实践中出现了危机。 The current social pension insurance system, the basic old-age insurance costs the implementation of social pooling and personal accounts of the principle of combining the nature of inter-generation transfer payments. Since the huge amount of social insurance debt under the old system has not been resolved, it is not realistic to gradually absorb the debt through the “intergenerational transfer method.” Therefore, during the operation of the current social pension insurance system, the personal account funds for active employees are used directly for the payment of pensions and are still unable to meet their needs. The rates have been repeatedly raised. This put the new system in crisis in practice.