中国养老保障制度改革的方向是基金预筹积累的个人帐户制度。在向新制度的转轨过程中，核心的问题是解决老职工的养老金来源。１９９５年以来的改革没有解决这一问题，以致于陷入困境。作者认为改革的思路是用国有资产存量偿还对老职工的养老金负债，在此基础上建立完全的个人帐户制度。医疗和失业保障改革也应转换思路。医疗保障制度改革应打破城乡分割问题，建立城乡一体化的保障体系。失业保障不能通过失业保险解决，而应结合社会救济进行 The direction of pension reform in China is the pre-fund accumulated personal account system. In the transition to the new system, the key issue is to solve the pension sources for the old workers. The reform since 1995 failed to solve the problem and was in trouble. The author believes that the idea of ​​reform is to repay the pension liabilities of the old workers with the stock of state-owned assets, and establish a complete personal account system on the basis of this. Medical and unemployment security reform should also change ideas. The reform of medical insurance system should break the problem of urban-rural partition and establish the guarantee system of urban-rural integration. Unemployment protection can not be solved through unemployment insurance, but should be combined with social relief