学界一般认为我国养老保险转轨成本应该由政府财政负担。但由于对养老保险转轨成本认识上的偏差,对养老保险转轨成本数量的测算相差悬殊,以至于不能作为科学决策的依据。本文对我国养老保险转轨成本进行了理论界定和数量测算,为养老保险转轨成本的消化提供了依据。 The academic community generally believes that the transition cost of China’s pension insurance should be borne by the government. However, due to the deviation of understanding the cost of pension transition, there is a big gap between the estimates of the transitional cost of pension insurance, so that it can not be used as the basis for scientific decision-making. In this paper, the theoretical definition and quantitative estimation of the transition cost of China’s pension insurance provide the basis for the digestion of pension insurance transition costs.