This article compared the manipulate and the management model to the international standard based on the full analyzing of the social system and the social security fund , and draws the following conclusion : though the financial system of the world social security fund has each own traits , they are all basically three models : cash & carry , total accumulation and partly accumulation . according to the situation of our country , the best way is social plan as a whole in addition to personal account partly accumulation 本文在对我国社会体系与社保基金全面分析的基础上，经过对社保基金运作模式与管理模式的国际比较，得出了如下结论：世界各国社保基金的财务制度模式虽有特点，但基本上是三种模式：现收现付制、完全积累制和部分积累制，根据我国实际情况应选择社会统筹与个人帐户相结合的部分积累制。
When social pooling plus individual retirement account comes into effect , the issue of keeping the fund ' s balance will become more complicated than the old cash - in and cash - out pension mechanism . in the old system , a retired worker ' s pension money is calculated with a fixed ratio according to his of her salary when in employment 养老保险制度在实行“社会统筹与个人账户相结合”计发办法和部分积累筹资模式后，养老保险基金收支平衡问题将比现收现付筹资模式和按退休前工资比例计发养老金方法更为复杂。
Comparing the advantages and disadvantages between the cash - paying system and the funded system , which are the two basic forms of the pension insurance fund , the thesis analyzes the part accumulation foundation which is put into practice after the pension system transition in china , evaulates the " empty account " emerged following this system and puts forward some ways to solve the problem 摘要从养老保险基金的现收现付制和完全积累制的两种基本筹集模式优缺点比较着手，分析了我国养老保险制度转轨后实行的所谓的部分积累制，对实行这一制度后所产生的“空账”问题做出客观评价，并提出了解决对策。
