文 | 赵伟、贾东旭、侯倩楠、耿佩璇 联系人 | 侯倩楠 摘要 人口结构快速变化下，社保制度的完善及改革可能是"十五五"期间重点推进领域之一。当前，我国社保 体系现状如何，面临哪些压力？海外社保制度有何经验？ 本文系统分析，供参考。 一、我国社保改革的历史沿革？我国社保体系正从"广覆盖"迈向高质量发展与全国统筹阶段 我国社会保障制度随经济社会发展需求历经多阶段演进。 1951年《中华人民共和国劳动保险条例》初步 建立城镇职工社保制度；1986年养老保险探索企业与个人共缴的社会统筹，1991年明确国家、企业、个 人三方共担机制，标志从"企业保险"向"社会保险"转型。1998 年起社保体系加速建设，劳动和社会保障 部成立实现行政统一。2010年《社会保险法》推动社保制度进入法治化阶段。 眼下，我国社会保障体系正从"广覆盖"迈向高质量发展与全国统筹阶段。 2014 年，我国整合新农保与城 镇居民养老保险，建立统一的城乡居民基本养老保险制度，逐步打破城乡社保二元分割；2018年，通过 建立企业职工基本养老保险基金中央调剂制度。2022 年第三支柱个人养老金正式实施，形成"基本养老保 险+企业年金和职业年金+个人养老金 ...

Group 1 - The core viewpoint of the article emphasizes the importance of enhancing social security fairness to address issues such as incomplete coverage, poor connectivity, and unequal benefits, ultimately aiming to build a more equitable and reliable social security safety net for the public [1][8] Group 2 - The current social security system, while improving, still leaves some groups on the fringes, particularly flexible employment workers and low-income individuals facing risks of being uninsured or losing coverage. The proposed measures aim to extend coverage to more people in need [2][3] - The article highlights the need to eliminate household registration restrictions for participating in social insurance at the place of employment, improve transfer and connection mechanisms, and increase participation rates in basic pension and medical insurance for urban employees [2][3] Group 3 - The article discusses the establishment of a social insurance system for new employment forms, including flexible workers and migrant workers, suggesting the introduction of daily or per-task insurance models to lower barriers to participation [3] - It emphasizes the importance of using big data for dynamic monitoring and timely identification of low-income groups to ensure they receive necessary social assistance [3][4] Group 4 - The article advocates for optimizing the basic pension insurance contribution levels and increasing flexibility in contributions to enhance fairness in the social security system [4] - It suggests increasing investment and policy support for social security in central and western regions to promote equitable treatment across different areas [4] Group 5 - The integration of digital technology with public services is proposed to enhance data sharing and improve the efficiency of social security policies, including the establishment of an employment information database for proactive risk management [5] Group 6 - The article argues that a fair social security system encourages individuals to engage in high-risk, high-reward innovation, thereby stimulating economic development and allowing for greater focus on project development and market expansion [8][9] - It also highlights that social security fairness can reduce occupational identity differences, enabling individuals to choose careers based on interest and expertise rather than solely on benefits, thus improving talent allocation efficiency [8][9]