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中文摘要：
2009年，我国农村社会养老保险在老农保基础上进行了制度创新，在坚持个人账户的同时，引入财政直接补贴的基础养老金制度，形成新农保制度框架，经试点后于2014年2月推广为城乡统一的居民社会养老保险制度。发端于新农保的居民社会养老保险改革具有更强的收入再分配特点，促进了社会公平。文章基于新农保实践，构建净收益收入再分配模型，通过实证分析测算代际内部、代际之间和城乡之间养老金收入再分配效果。
英文摘要：
In 2009, China＇s rural social pension has innovation based on the former pension system. The direct financial subsidies are introduced on the basis of personal account, which became a new rural pension insurance system. After practice, it was promoted as a unified resident＇s social pension insurance system in February 2014. The new rural pension insurance system has features of income redistribution, and promotes social justice. This article based on the new pension insurance system constructed net income redistribution model, and analyzed the intergenerational and urban-rural areas redistribution effects.
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