在我国，由于社会主义市场经济体制的加速建立，需要加快社会保障制度建设。社会保障是社会主义市场经护体制的关键之一，必须下大力气搞好该项制度的建设。目前城乡都开展了社会保障的实践改革。但是，由于国外经验难以借鉴，因此，在理论上仍然争论不休，在实践上五花八门，? In our country, due to the accelerated establishment of the socialist market economic system, we need to speed up the establishment of the social security system. Social security is one of the keys to the system of safeguarding and safeguarding the socialist market. We must make great efforts to improve the system. At present, both urban and rural areas have launched social security reform. However, it is difficult to draw lessons from the experience of other countries. Therefore, they are theoretically still debating endlessly and practically in various forms.