【摘要】 在我国人口老龄化问题逐渐加剧的背景下,研究我国农村社会养老保险的保障效果,探讨我国社会养老保险制度的城乡统筹具有重要意义。基于保险精算模型,通过对现行的城乡居民养老保险替代率进行测算发现,无论是对"新人""中人"还是"老人",农村社会养老保险保障水平均较低,很难满足农村老人的基本生活开支。在实证分析的基础上,基于社会养老保险城乡统筹的视角为我国农村社会养老保险制度改革提出建议,通过"分步走"战略,分别实现名义替代率和实际替代率下社会养老保险制度的城乡统筹。更多还原

【Abstract】 In the context of the gradual aggravation of the aging of the population in my country,it is of great significance to study the protection effect of my country’s rural social endowment insurance and to explore the overall planning of my country’s social endowment insurance system. Based on the actuarial model of insurance,this paper calculates the current pension insurance replacement rate for urban and rural residents and finds that whether it is for "new people","middleaged"or "elders",the level of social pension insurance in rural areas is low and it is difficult to meet the basic living expenses of the elderly. On the basis of empirical analysis,this paper proposes suggestions for the reform of my country’s rural social pension insurance system from the perspective of social pension insurance urban-rural coordination.Through a "step-by-step" strategy,the social pension insurance system under the nominal replacement rate and the actual replacement rate are realized respectively with urban and rural planning.更多还原