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1、第三，构建养老保障制度应该强调政府责任和责任主体多元化。养老保障制度的建立和完善应首先强调政府责任，政府应在制度改革中起主导作用。同时应当明确中央政府和地方政府在养老保障事业中的分权,以使中央和地方权责分明的管理养老保障。养老保障制度的发展应坚持政府、企业和个人责任共担，共同建立覆盖面广大的低水平养老保障,使养老保障实现多主体和多层次发展。第四，加强对养老保障事业的管理。建立统一的养老保障管理、协调机构；合理划分各级政府的管理责权，进一步调动地方政府管理养老保障事业的积极性。第五，在经济方面的启示。在政府发挥作用的同时，应该充分利用市场的力量
2、，以避免政府失灵、降低政府的风险和压力。多渠道筹集养老保障基金，特别是必须增强个人的缴费意识。企业补充养老保险要与资本市场协调发展，同时还要充分利用税收优惠政策。关键词：养老保障制度，“三支柱”，借鉴意义IIABSTRACTAtpresent,thepensionsystemoftheUnitedStatesisaunique"three-pillar”model,includingthesocialpensioninsurance,whichismandatedbythegovernmentandbasesonsocialsecurityt
3、axes;thepensionplansofgovernmentandemployers;personalsavingsandpensionplans.Inthe"threepillars",therole，responsibilityanddivisionofgovernment,corporationandindividualisveryclear.China'spensionsystemhasbeguninthe1950s.Inthebeginning,itisapensionsystemwhichisundertheplannedec
4、onomysystem,managedandguaranteedbythegovernment.Andthebeneficiariesarelimited.Inthe1990s,inordertomeettheneedsofthenewsituationafterthereformandopeningup,China'spensionsystemhasbeguntocarriedoutthesocialco-ordination.Thesourcesofthepensionsecurityfundsisincreasedandthecover
5、ageofold-agesecurityisexpandedgradually.InThefourthsessionoftheThirdPlenary,thegovernmenthasproposedtodevelopabasicpensionsystemwhichwasacombinationwithsocialco-ordinationandindividualaccounts.Afteryearsofdevelopment,thepensionsystemofourcountryhasmadesomeachievementsbutthe
6、rearestillmanyproblemsexists:thesystemisnotuniform,themanagementsystemisnotperfect,thepersonalaccounthasemptyaccount,thesocialco-ordinationfundscannotmakeendsmeet,theurbanpensioninsurance’scoverageisnarrow,theruralpensioninsurancedevelopsslowly.TheUnitedStatesisoneofthecoun
7、tieswhichhaveestablishedthepensionsystemearlierintheworld.Althoughitssystemisnotthemostcompleteandthemostadvancedbutithascertainrepresentationandparticularity.Chinahasestablishedthepensionsystemlately,thesystemisdefectiveandalsofacingasimilarwayliketheUnitedStateshasexperie
8、ncedandevenmoreserious.ThedevelopmentofthepensionsystemintheUnitedStateshasbrought
