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中文摘要：
随着城市化及人口老龄化进程的加快,现有养老保险制度并未取得预期效果,其关键在于加快实现养老保险全国统筹。对不同养老保险全国统筹方案进行选择的重要依据之一是财政支付的可行性。文章在省级统筹计发方案基础上,设计了养老保险分层平均全国统筹与分比例全国统筹两大类型及六种具体实施方案,提出全国统筹财政＂双补贴＂机制（收支缺口补贴与福利损失补贴）,构建了养老保险财政支出适度水平模型,选择财政负担可行的养老保险全国统筹实施方案。研究发现,分比例全国统筹类型（替代率10%中央统筹,替代率20%省级统筹）具有财政支付的长期可持续性。随着财政实力的提升和地区间收入差距的缩小,可以逐步提高中央统筹的比例,最终自动实现全国统筹。
英文摘要：
With the rapid urbanization and population aging trend,the existing pension insurance did not achieve the desired effect.One key of improving pension system is to accelerate achieving national pooling in China. One of the important prerequisite for selecting national pooling program is financial feasibility paid. The paper based on province social pooling layer designs layered average national social pooling type and proportion national social pooling type and six specific embodiment,then presents two financial subsidy mechanism（ balance of payments gap subsidies and loss of welfare subsidies）,at the same time constructs pension financial expenditure moderate level model,which as the national social pooling financial feasible standard. The study found that the proportion national social pooling type（ replacement rate of 10% for central pooling,20% for province level） has the long-term sustainability of financial payment. With the financial strength enhancing and inter-regional income gap narrowing,the proportion of central social pooling can easily gradually increasing,and ultimately achieve national social pooling automatically.
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