养老保险是社会保障最重要的组成部分。现实中,工业化国家和发展中国家的养老保险体系差异很大。具体到我国和美国,两者在覆盖范围、资金筹集、养老金计算给付甚至名称等方面都有明显差异。然而目前,两个迥异的养老保险体系面临着共同的危机, Pension is the most important part of social security. In reality, the pension insurance system in industrialized and developing countries varies greatly. Specific to China and the United States, both in the coverage, fund-raising, pension payments and even the name has obvious differences. However, at present, two very different pension insurance systems face a common crisis.