一、引言近年来,养老问题也已经成为了中国经济社会发展面临的严峻挑战。一方面人口老龄化加快对养老基金形成了压力。根据我国第五次全国人口普查提供的数据表明:我国65岁及以上人口占总人口的比重为6.96%,我国已经进入老龄化阶段。另一方面,我国养老保险参保人群发展迅速。庞 I. Introduction In recent years, the issue of pension has also become a serious challenge to China’s economic and social development. On the one hand, the acceleration of population aging has put pressure on pension funds. According to the data provided by China’s fifth national census, China’s population aged 65 and above accounts for 6.96% of the total population, and China has entered the aging stage. On the other hand, China’s pension insurance population has developed rapidly. Pang