中文摘要：

长期以来，我们将社会统筹与个人账户相结合（简称“统账结合”）的基本养老保险制度界定为“部分积累制”，导致出现了社会保险“税费之争”、个人账户“空账”和中央政府责任无限放大等现实问题，其根源在于养老金转制成本及其清偿责任没有得到有效落实。因此，应从根本上改革现行基本养老保险制度结构，建立包括基础养老金（国民养老金）、个人账户养老金（强制性企业年金）和自愿性企业年金在内的三支柱养老金体系，并通过个人账户养老基金投资运营和“划资偿债”等措施保障三支柱养老金制度可持续发展。

英文摘要：

For a long time, we incorrectly define public person system combining social pooling with individual account as ＂partly funded system＂, which result in the emergence of dispute of social insurance tax and fees, ＂empty account＂ of individual account and unlimited responsibility of the central government. The root of all is that the pension conversion costs and payment responsibilities have not been effectively implemented. Therefore, we should fundamentally reform existing public pension system and establish three- pillar system including basic pension （national pension）, personal accounts pension （mandatory occupational pension） and voluntary occupational pension. And we should take measures by business investment of individual accounts funds and operations of ＂transferring assets to empty debt＂ to protect the three- pillar pension system sustainable development.