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中文摘要：
中国养老保险制度以缴费型的第一支柱为主体、统账结合和城乡差距明显的现实，决定了将现有的城镇职工养老保险、灵活就业人员养老保险和新农保制度中基本养老金确定为最低养老金，将城乡最低养老金按照不同的速度逐渐调整为统一的最低养老金并使其覆盖全体老年人，就成为了中国统一最低养老保险的现实路径。要实现统一的最低养老保险，就要在待遇端构建城乡基础养老金的调整及统一机制，在缴费端优化统账结构并构建中国养老保险个人缴费减免补偿机制。
英文摘要：
China pension system of the first pillar of defined contributed as the main body, the combination of social pooling and personal accounts and the reality of the urban -rural gap decide basic pension as the minimum pension among urban staff old - age insurance, flexible employees endowment insurance and new rural pension system. Urban -rural minimum pension according to different speed gradually is adjusted to the minimum pension and make it cover the whole old people, which becomes the realistic path of China reunification minimum pension. To achieve uniform minimum old -age insurance that must construct the adjustment and unification mechanism of urban - rural basic pension at the end of benefits and construct individual contributed reduced compensation mechanism of China pension at the end of contributed.
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