中文摘要：

养老保险一直以来被认为是具有重要的收入再分配功能。养老金公平分配既是收入再分配的出发点，也是再分配调节能力的基础。只有深入透彻的分析基础养老金自市级统筹提升到省级统筹层次带来的收入分配变动，才能更好检验基础养老金统筹层次提升所带来的地区间收入差距的变化，更重要的是可以为实现全国统筹铺平道路。本文立足于分析中国城镇企业职工基本养老保险制度，依据养老金计发办法，分析统筹层次提升对养老金给付影响及基础养老金的收入再分配效应，得到如下结论：省级统筹的实施对养老金给付水平的调整不存在影响；省级统筹的实施对新增退休人员基础养老金和过渡性养老金给付存在影响；养老保险统筹层次的提升缩小地区间的新增退休人员初次分配差异；对于新增退休人员来说，实际基础养老金地区差异要小于名义上的基础养老金地区差异。但当前的省级统筹层次提升分配方案损害了高收入地区高物价水平地区新增退休人员基础养老金福利，未能真正体现出保证劳动者在职贡献与养老金福利给付的相对公平。因此，养老保险统筹层次提升方案中，应充分考虑地区间物价水平差异，确保高收入地区养老金合理的流向低收入地区，保证基础养老金分配的公平与养老金制度的可持续发展，促进全国统筹的尽快实现。

英文摘要：

pension insurance has been considered to be important on income redistribution. Pension equitable distribution is not only the starting point for the income redistribution, but also the basis of the ability to regulate. The analysis of changes in income distribution, based on the basic pension is raised to the level of pension pooling, which could be better examine on the inter - regional income disparity changes, on the development. It is much more important to give a method for the realization of the national Pooling. Based on the analysis of the basic endowment insurance system for China~ urban enterprise workers,and even calculated by the basic pension rules,there are the following conclusions ： the provincial pooling did not affect the adjustment of pension levels. The provincial pooling could narrow the initial distribution of differences between regions; regional differences of the actual basic pension are less than nominal the basic pension. However, the increased distribution plan of provincial pooling will damage the basic pension benefits of the high price level in areas of high - income retirees. It really reflects relatively fair between the guarantee payment of contribution and the benefits of workers serving. Therefore, some main enhancements should be considered in program as below. The program should take full account of differences in regional price lever. It must be ensured that the pension of high - income areas flows to low - income areas in reasons. And it should ensure the sustainable development and fair distribution as well. This program also must be operation in the field of national pooling as soon as possible.