To establish and consummate the endowment insurance system is vital to a country,the society and the individual as it offers people a way of protecting themselves from unforeseeable risks.

• 养老保障是人类抵御风险、进行自我保护的一种需要。建立和完善养老保险制度对国家、社会、个人均极为重要。改革开放以来,我国的养老保险制度遇到了一系列新的问题和困难。