养老保险制度作为维护国家稳定、促进经济发展和保障社会全体成员基本生活的一项社会制度。可以说,社会保障制度与一个国家的政治、经济、社会和文化等各个领域都有着密切地联系,越来越受到世界各国的普遍关注和高度重视。本文介绍了中国与越南养老保险制度的发展历程,对中国与越南之间的养老保险制度的进行比较研究,从而提出两国养老保险制度的相同点和不同点。 Pension system as a social system to safeguard national stability, promote economic development and safeguard the basic living of all members of society. It can be said that the social security system is closely linked with the political, economic, social and cultural fields of a country. It has drawn increasing attention and attention from all countries in the world. This article introduces the development history of the pension insurance system in China and Vietnam and compares the pension insurance system between China and Vietnam so as to propose the similarities and differences between the two pension insurance systems.