本文分析了我国当前社会保障方面存在的问题,认为必须加快特别是农村保障体系的建设。提出改变传统的福利观念;建立全国统一的社会保障个人专户;形成灵活的筹款方式,开征社会保障税、遗产税等直接划到社保基金。 This article analyzes the existing problems in social security in our country and holds that we must speed up the construction of the rural security system in particular. Put forward the idea of ​​changing the traditional welfare; establish a unified national special account for social security; form a flexible way of fund-raising and introduce social security taxes and inheritance taxes directly to social security funds.