世界范围内人口老龄化挑战日益严峻，各国养老基金的财务危机不断显现，而我国处于转轨中的养老模式面临更为严重的支付危机。因此，２００１年７月我国开始在辽宁省进行社保改革试点，力图构建更为完善的社保体系。该试点模式最为核心的是：养老保险的个人账户由原来１１％的 The challenge of population aging in the world is becoming more and more serious. The financial crisis of pension funds in various countries is constantly emerging. However, the pension reform in transition is facing a more serious payment crisis. Therefore, in July 2001, China started piloting social security reform in Liaoning Province and tried to build a more complete social security system. The core of the pilot model is: personal insurance pension account from 11% of the original