本文阐述了建立社会保障机制的重要性及我国社会保障利益激励机制的建立途径。公平是社会保险制度的木质特征，而公平本身应该是保护与激励的统一，因此，社会保障制度就是兼顾保护与激励的公平，适度体现激励机制是现代社会保障制度发展的趋势。

This paper describes the importance of setting up social insurance system and the way for setting up interest encouragement system of Chinese social insurance. Fairness is the basic characteristics of social insurance and should cover insurance and encouragement. The social insurance system with proper encouragement is the development trend of social insurance system.