随着我国人口老龄化和退休人员养老金水平的提高,养老保险基金收支矛盾日益突出,因此探讨我国养老保险基金的统筹与平衡,提高养老保险基金的利用率显得尤为迫切。理论上可以通过建立企业年金制度,变现一部分国有资产,确保社保基金增殖途径的多源化来寻找摆脱危机的对策。 With the aging of our population and raising the level of retirees’ pension, the contradiction between income and expenditure of pension funds has become increasingly prominent. Therefore, it is urgent to explore the overall planning and balance of pension funds in our country and improve the utilization ratio of pension funds. In theory, we can find a solution to the crisis by setting up an enterprise annuity system, realizing a part of state-owned assets, and ensuring the diversification of social security fund’s ways of proliferation.