As a matter of fac t this fund -raising form has already exposed man y faults and it needs reform-ing. The Basis -Pension Fund should b e collected in the form of taxation and Individual Account Fund should be taken up totally by laborer himself.

• 事实上这一筹资形式已暴露出许多弊端,亟待改革,基础养老金应该以税收形式筹资,个人帐户基金应由职工全部负担。