“2+3模式”的核心在于养老保险社会统筹和个人账户两块的分管性结合,以及中央、地方和个人三层责任的量化设计,以便在现有制度个体利益基本不变的情况下,实现历史债务固化、显化,偿还预算化,主体责任明晰化,城乡制度一体化,政府管理规范化,进而从根本上完善我国的养老保险制度。 The core of the “2 + 3 model” lies in the integrated management of pension insurance social pooling and personal accounts, as well as the quantitative design of the three levels of responsibilities of the central government, local governments and individuals. Under the condition that the individual interests of the existing system are basically unchanged, Realize the debt consolidation, display, repaying the budget, the clear responsibility of the main responsibility, the integration of urban and rural areas, the standardization of government management, and then fundamentally improve China’s pension insurance system.