本文首先分別檢視中國大陸社會保障制度的沿革與實施狀況，最後依據基本養老保險一項的保險基金於最近四年內的收支與結餘成長率，並參酌參保人數、離休、退休（職）人員數與國內生產總額等變數的成長率，評估其財務狀況。分析分全國、東中西部地區與三大經濟區結果分別進行，結果無論全國或各區的財務狀況並無顯著差異，而其各區在此一項目的財務狀況尚屬健全。 This article first reviews the developments and accomplishments of the social security system in mainland China. We then choose the basic pension Insurance item as the object, examining its financial status by looking into the growth rate of the funds receipt, disbursement, and the balance in association with the growth rates of participation ratio and the retirement ratio as well as the growth rates of GDP of the entire nation, the eastern，the middle, the western areas, and the three major economic areas. Our comparison shows that the financial status in these disaggregated areas were not different from each other and were generally healthy, provided that the current planning is maintained.
