中文摘要：

针对我国目前社会保障制度存在的问题，政府应选准三大着力点对其进行完善，即搭建一个平台——城乡兼容的社会保障制度：构筑两大板块——社会统筹和个人账户整体结合下的分块征管；树立三层体系——中央、地方和个人收支责任的划分。在保持现有制度微观主体利益不变的情况下，实现社会保障政府管理的规范化和制度的广覆盖与可持续性。

英文摘要：

Aiming at present problems in Chinese social security system, government should choose three points of strength to perfect it, i.e. a stage： the urban-rural compatible social security system; two boards： the divisional collection management under the combination of the social pooling and personal accounts; three-layers system： the division of responsibilities among central、local governments and individual. Without changing bcncfit of microeconomic subjects, the objective is to standardize government management and make China＇s social security system fargoing and sustainable.