中文摘要：

我国社会养老保险制度历经二十多年的改革和发展，建立了覆盖城乡的基本养老保险制度，但理论和实践中仍然存在不少对养老保险基本问题的混乱认识，本文讨论了关于我国基本养老保险的十个“迷思（myths）”^①，澄清了在这些问题上普遍存在的认识误区。包括：基金制比现收现付制更能应对人口老龄化危机，养老保险个人账户采取“实账户”优于“名义账户”，养老保险存在巨额支付缺口，养老保险结余基金面临严重的资金贬损风险，养老保险存在的隐性债务使制度不可持续，现收现付养老保险不存在与隐性债务对应的“隐性资产”，基本养老保险提供的养老金替代率低于国际警戒水平，基本养老保险有利于高收入者，基本养老保险的缴费时间越长内含回报反而越低，对不同类型人员建立统一的养老保险制度才是公平的。

英文摘要：

With about 20 years＇ reform and development, the social pension systems which cover urban and rural residents have been established in China, but there are still misunderstandings about some basic issues and prac tices. This article discussed and clarified ten ＂myths＂ about the system. The myths considered in this article includ- ed the following： （ 1 ） The funded system can better cope with the ageing crisis than the pay-as-you-go system; （2） Financial defined contribution is better than non-financial defined contribution system ; （3） There are huge deficits in social pension fund; （4） Pension funds face serious depreciation risk; （5） Implicit pension debts make the sys- tem unsustainable ; （6） There are no implicit assets in the PAYGO pension system ; （ 7 ） The replacement rate of basic soeial pension in China is lower than ILO Convention ; （ 8 ） The basic social pension systems favors high in- come group; （9） The internal rate of return is lower for longer contribution; （10） It is fair to set the same social pension systems for different population groups.