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人们退休后的社会保障，成 为各国社会保障制度的重 要组成部分。目前，世界 上主要有以下几种退休社会保障模式： 现收现付的退休金制度始于１００多年前的德国，近四五十年来被欧美国家广泛采用。其基本做法是，政府向雇主和员工都按薪酬的一定百分比征收社会保障税，分发时
After retirement, social security has become an important part of the social security system in various countries. At present, there are mainly the following types of retirement social security modes in the world: The pay-as-you-go pension system started in Germany more than 100 years ago and was widely adopted by Europe and the United States in the past 40-50 years. The basic approach is that the government levies social security taxes on employers and employees at a certain percentage of their remuneration. At the time of distribution