作为我国社会保障制度改革的重要部分之一 ,城镇养老金制度改革的重要性日益凸显出来。城镇养老金制度的选择决定着我国社会经济在未来能否持续健康地发展。试图在比较基金积累制和现收现付制两种制度设计的同时 ,结合我国社会经济以及人口方面的特点 ,提出一种制度设计 ,并从技术、制度和经济三方面进行可行性分析 As one of the important parts of the reform of social security system in our country, the importance of the reform of urban pension system has become increasingly prominent. The choice of urban pension system determines whether the social economy in our country can sustainably and healthily develop in the future. At the same time, it compares the system of fund accumulation and the system of pay-as-you-go system. At the same time, it puts forward a system design based on the social economy and population characteristics of our country, and analyzes the feasibility from three aspects: technology, system and economy