社会保障是指国家和社会依法对社会成员的基本生活予以保障的社会安全制度。我国的社会保障体系包括社会保险、社会救助、社会福利、优抚安置和社会互助、个人储蓄积累保障 ,其中社会保险是社会保障中的重要组成部分。当前随着我国经济体制改革的不断深化 ,企业破产和兼并现象 Social security refers to the social security system in which the state and society safeguard the basic living of members of society according to law. China’s social security system includes social security, social assistance, social welfare, special care and support and social assistance, and personal savings and security. Social insurance is an important part of social security. At present, with the continuous deepening of China’s economic restructuring, corporate bankruptcy and mergers