当前,社会保障制度改革正稳步推进,这也是贯彻党的十八大精神和十八届三中全会精神的具体体现。但在改革中要把握好重点:第一,要加快推进社会保险制度改革。一是坚持社会统筹和个人账户相结合的基本养老保险制度,完善个人账户制度,健全多缴多得激励机制,保障参保人权益,实现基础养老金全国统筹,坚持精算平衡原则。要稳定统账结合的基本制度模式并逐渐定型。要以健全机制、明确责任、 At present, the social security system reform is steadily advancing, which is also a concrete manifestation of implementing the spirit of the 18th CPC National Congress and the Third Plenary Session of the 18th CPC Central Committee. However, we must grasp the key points in the reform: First, we must speed up the reform of the social insurance system. First, we will adhere to the basic old-age insurance system that combines social pooling with individual accounts, improve the personal account system, improve overpayment incentives, protect the rights and interests of insured persons, and achieve national co-ordination of basic pensions, insisting on the principle of actuarial balance. It is necessary to stabilize the basic institutional model of combining both bank accounts and loans and gradually shape it. To improve the mechanism, a clear responsibility,