随着人口老龄化时代的到来,养老保险改革已经成为一场“国际性”运动,名义账户制是近年来国际养老保险改革中出现的一种制度创新,它在欧亚一些转型国家社保改革实践中取得了较好的实际效果。一直以来,NDC模式对于中国到底适用与否的问题争论激烈,透过NDC在中国适用性分析的综述不难看出,完整的计算整个制度的成本和政府的财政补偿计划更为必要。 With the advent of an aging population, pension insurance reform has become an “international ” movement. Nominal account system is an institutional innovation that has emerged in the international pension insurance reform in recent years. The reform has achieved good practical results. All along, the NDC model is very controversial about whether China applies or not. From the review of NDC’s applicability analysis in China, it is not difficult to see that it is more necessary to calculate the cost of the entire system and the government’s financial compensation plan.