【摘要】 借鉴保险精算方法,测算城镇职工基本养老保险制度和地方新农保制度下参保者所获得的替代率水平。结果显示:城乡社会养老保险制度的替代率水平相差较大,主要源自城乡社会养老保险制度不同资金运行模式设计下政府财政补贴、企业和集体缴费责任差异。推进城乡社会养老保险均等化,有赖于增加新农保制度的社会统筹,强化财政补贴责任,以及明确各级政府财政责任划分。更多还原

【Abstract】 The replacement rate is measured to describe the differences between China′s urban and rural public pension system by actuarial approach.The result shows that there are some disparities between the rural and urban areas,which are mainly derived from the differences between government financial subsidies,corporate and collective responsibility under the design of funds operation.Strengthening the fiscal responsibility is an effective way to realize the equalization of public pension system in urban and rural areas.更多还原