引言20世纪80年代中期以来,随着养老金社会化发放工作的全面展开(全国企业基本养老金社会化发放人数达3374.6万人,已实行社会化管理服务的有1830.2万人),养老金的冒领问题也日益突出。初步估计,全国冒领人数占全部发放总人数的3%-5‰,有些地区甚至高达5%,造成全国每年养老金的流 Introduction Since the mid-1980s, with the full implementation of the socialized disbursement of pensions (33.746 million socialized basic pensions nationwide and 18.320 million socialized management services have been implemented), the pensions The issue of taking the lead is also becoming increasingly prominent. According to preliminary estimates, the number of people taking the country as a whole accounts for 3% to 5% of the total number of people issued, even up to 5% in some areas, resulting in a flow of annual pension across the country