1997年我国实行了养老保险体制由现收现付向“统帐结合”的体制转变,由此产生转轨成本问题。目前关于转轨成本测算从1万亿到6万亿元不等,说明我国转轨成本问题的严重性。鉴于我国目前是典型的二元经济,党的十七大提出了统筹城乡发展的新战略,未来10—20年正好是二 In 1997, the system of pension insurance in our country changed from pay-as-you-go payment to “unification of accounts and public account”, resulting in the problem of transition costs. At present, the calculation of transition costs ranges from 1 trillion to 6 trillion yuan, indicating the seriousness of the problem of transition costs in our country. In view of the fact that our country is now a typical dual economy, the 17th CPC National Congress proposed a new strategy of coordinating the urban and rural development. In the next 10 to 20 years, it will be exactly two