“统账结合”是我国首创的一种新型的基本养老保险的筹资模式,其吸收了现收现付制和完全积累制的优点。虽然在实施过程中存在些许问题需要改善,但这是目前适合我国国情的最好的制度。本文试从一个新的视角来分析我国坚持实施“统账结合”筹资模式的原因所在,即从政府职能转变的角度来反推这一模式。 “Combination of accounts and credits” is a new type of basic pension insurance financing model pioneered by China, which absorbs the advantages of pay-as-you-go system and fully-accumulated system. Although there are some problems that need improvement in the implementation process, this is the best system that is suitable for our country’s actual conditions at present. This article tries to analyze from a new perspective the reason why China persists in implementing the fund-raising model of “integration of both funds and account ”, that is, to reverse this model from the perspective of the transformation of government functions.