随着社会主义市场经济的建立和发展，中国传统的社会保障制度越来越不适应社会的需要，社会保障制度改革成为推进中国经济体制改革的关键。本文仅就社会保障资金基金化问题进行探讨。 社会保障基金管理是社会保障管理的重要内容。社会保障基金管理好坏和效益高低，能否长期保值 With the establishment and development of the socialist market economy, the traditional Chinese social security system has become increasingly unsuited to the needs of society. The reform of the social security system has become the key to advancing the reform of China’s economic structure. This article only discusses the issue of fund-raising of social security funds. Social security fund management is an important part of social security management. Social security fund management is good and bad and the level of benefits, whether long-term preservation