中文摘要：

我国中央和地方之间的养老保险事责和财力一直没有明确划分,深度制约着养老保险改革乃至社会经济发展全局。在对现行养老保险进行统账分管、制度整合、计发基数调整三大改革的基础上,对现阶段中央和地方养老保险责任进行划分,即将60%替代率的基本养老金分为中央30%基础养老金,另30%为省级过渡性养老金和市级个人账户养老金。另外,根据精算原理测算,应分别为其匹配中央9%、省级5%的统筹缴费和市级8%个人缴费的相应财力,使总计22%的费率较现行费率下降6个百分点。按照上述划分方案,全国31个省份将分化为利益变化的四类不同地区,应引起决策者关注。

英文摘要：

The responsibilities and financial resources between China＇s central and local endow- ment insurances have not been divided clearly by now, which profoundly restricts the endowment in- surance reform and social economic development of the country at large. Based on the three major reforms of the current endowment insurance, i.e., the separation between personal accounts and social pool, the system integration and the plan hair base adjustment, this paper divides the current central and local endowment insurance responsibilities, namely, to divide the basic pension of 60% substitu- tion rate into 30% central basic pension and 30% provincial transitional pension and municipal per- sonal pension accounts. In addition, according to actuarial principles, the corresponding financial re- sources to be matched should be 9% and 5% pooling payment at the central and provincial levels re- spectively, and 8% individual payment at the municipal level, so as to make the total 22% rates low- er than the current rates by 6%. According to the above classification scheme, all the 31 provinces of the country will be divided into four different groups of regions with varying interests, which should be noted by the policymakers.