着我国城镇企业职工基本养老保险个人账户“实账化”改革的不断深入，个人账户基金积累的规模越来越大。养老保险基金贬值风险的影响，使个人账户增值成为保障个人养老水平的重要问题。针对个人账户基金的管理模式和操作细节，国内学者分别提出不同甚至相反的意见。结合国际经验，实行“三权分立”的个人账户管理体制在理论上能够保证个人账户增值的实现。%With the deepening of the reform of the basic old-age insurance personal accounts of China's urban enterprise workers "Real Account" personal account funds accumulated increasing scale. The impact of the devaluation of the pension fund risk, personal accounts add value to the important issue of the protection of personal pension level. Management model and operational details of the funds for personal accounts, domestic scholars proposed a different and even opposite opinions. In theory, the personal account management system combined with international experience in the implementation of the " separation of powers" can ensure that the value-added implementation of personal accounts.
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