社会主义市场经济体制的确立和国有企业改革的不断深化,寻求顺利解决的途径是养老保险与医疗保险制度的全覆盖,社会统筹和个人账户相结合缺乏制度创新,违背了既体现效率又促进公平的初衷,实际运行的结果却远离了我们的目标,甚至可以说是面临严重的危机。以养老保险与医疗保险为代表性保障机制的完善在全国的推行,层出不穷的尖锐化难题需要逐步完善,也说明中国社会保障机制改革是循序渐进的。中国社会保障机制改革的走向是老有所养、病有所医,建立健全全民覆盖的社会保障机制,这是和谐社会建设的关键。 The establishment of the socialist market economic system and the deepening of the reform of state-owned enterprises, the way to seek a smooth solution is the full coverage of the pension insurance and medical insurance system, the lack of institutional innovation in the combination of social pooling and individual accounts, which runs counter to the principle of both efficiency and fairness The original intention, the actual results of the operation is far from our goal, or even face a serious crisis. The improvement of the guarantee mechanism with representative pension insurance and medical insurance as a whole is being promoted all over the country. The unspeakable acute problems need to be gradually improved, which also shows that the reform of China’s social security system is gradual and orderly. The trend of the reform of China’s social security system is that there are old-age social security systems that provide support for the sick and seek medical treatment, and establish and improve universal coverage. This is the key to building a harmonious society.